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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 2. Vendor
Section 8714
8714. Revocation or suspension; notice; reissuance. Whenever any vendor fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, relating to fuel vendors, the board upon hearing, after giving the vendor at least 10 days' notice in writing specifying the time and place of hearing and requiring the vendor to show cause why his or her permit should not be revoked, may revoke or suspend the permit held by the vendor. The board shall give to the person written notice of the suspension or revocation of his or her permit. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The board shall not issue a new permit to a vendor whose permit has been revoked or reinstate the permit of a vendor whose permit has been suspended or revoked unless it is satisfied that he or she will comply with the provisions of this part and the rules and regulations of the board, and the vendor pays to the board a fee of fifty dollars ($50) for the reinstatement or issuance of a permit. The fee shall not be subject to refund except as provided in Section 9151.
History—Added by Stats. 1953, p. 3597, in effect September 9, 1953. Stats. 1959, p. 2427, in effect September 18, 1959, added "or reinstate the permit of a vendor whose permit has been suspended or revoked", reworded the next to last sentence and added the last. Stats. 1966, p. 1881, in effect April 18, 1966, operative July 1, 1966, substituted "fifteen" for "ten" dollars. Stats. 1990, Ch. 1528, in effect January 1, 1991, substituted "the vendor" for "him" after "requiring", added "or her" after "his", substituted "the vendor" for "him" after "permit held by", in first sentence; added "or her" after "him" in the second sentence; and added "or she" after "him" and substituted "fifty dollars ($50)" for "fifteen dollars ($15)" in the fourth sentence.