{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30479","citation":"Rev. & Tax. Code, § 30479","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 10. Violations [30471. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-10"}],"history":"Added by Stats. 1968, Ch. 1187.","effective":null,"html":"<p>If any retailer, as defined in Part 1 (commencing with Section <a href=\"/rtc/6001\">6001</a>) 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-30479","source":"California Legislative Information bulk export (pubinfo)"}