{"code":"RTC","codeName":"Revenue and Taxation Code","section":"7098","citation":"Rev. & Tax. Code, § 7098","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 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 8. Administration [7051. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8"},{"name":"ARTICLE 3. The California Taxpayers’ Bill of Rights [7080. - 7099.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-8/article-3"}],"history":"Amended by Stats. 1989, Ch. 654, Sec. 6.","effective":null,"html":"<p>For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section <a href=\"/rtc/6070\">6070</a> or <a href=\"/rtc/6072\">6072</a> unless the board has mailed a notice preliminary to revocation or suspension which indicates that the person’s permit will be revoked or suspended by a date certain pursuant to that section. The board shall mail the notice preliminary to revocation or suspension to the taxpayer at least 60 days before the date certain.</p>","text":"For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 6070 or 6072 unless the board has mailed a notice preliminary to revocation or suspension which indicates that the person’s permit will be revoked or suspended by a date certain pursuant to that section. The board shall mail the notice preliminary to revocation or suspension to the taxpayer at least 60 days before the date certain.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/the-california-taxpayers-bill-of-rights-7098","source":"California Legislative Information bulk export (pubinfo)"}