Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 3. Permits.

Article 1. User

Section 8704

8704. Revocation of permit; notice. Whenever any user fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, the board upon hearing, after giving the user at least 10 days' notice in writing specifying the time and place of hearing and requiring him to show cause why his permit should not be revoked, may revoke the permit held by him. The notice may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.

History—Stats. 1945, p. 1438, in effect September 15, 1945, added "at least" before "10 days'." Stats. 1955, p. 3288, in effect September 7, 1955, deleted provision respecting issuance of a new permit after revocation.