Revenue and Taxation Code § 36039

CHAPTER 4. Collection and Administration

Current as of September 28, 2026Rev. & Tax. Code, § 36039Official source ↗

Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.

(a) The holder of a certificate of registration that has had their certificate revoked pursuant to Section 36037 may petition the department for reinstatement of the certificate by paying the amount of unpaid excise tax determined, together with any interest and penalties, demonstrating full compliance with the provisions of this part, and paying a fee of fifty dollars ($50) to the department for reinstatement.

(b) The department shall reinstate the certificate of registration of any revoked certificate holder that has satisfactorily complied with subdivision (a).