{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60185","citation":"Rev. & Tax. Code, § 60185","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 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 5. Licenses [60131. - 60190.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-5"},{"name":"ARTICLE 6. Revocation of License [60180. - 60186.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-5/article-6"}],"history":"Added by Stats. 1994, Ch. 912, Sec. 17.   Effective September 28, 1994.   Operative July 1, 1995, by Sec. 26 of Ch. 912.","effective":"1994-09-28","html":"<p>Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section <a href=\"/rtc/60521\">60521</a>.</p>","text":"Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 60521.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/revocation-of-license-60185","source":"California Legislative Information bulk export (pubinfo)"}