Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 8. ADMINISTRATION.

Article 2. The California Taxpayers' Bill of Rights1

Section 30459.6

30459.6. Revocation or suspension of license. For the purposes of this part only, the board shall not revoke or suspend a person's license pursuant to Section 30144 or 30148 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursuant to that section. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain.

1Article 2 was added by Stats. 1992, Ch. 438, in effect January 1, 1993.