§ 30479
61 words·~1 min read·
/ca/revenue-and-taxation-code/30479A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If any retailer, as defined in Part 1 (commencing with Section 6001) of this division, is convicted under any provision of this part and has any previous conviction within a 10-year period under this part, the State Board of Equalization shall revoke all permits issued to such person under the Sales and Use Tax Law for a period of one year.