Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 36039 — Collection and Administration
Cal. Rev. & Tax. Code § 36039
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2024-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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…
Citator
Cal. Rev. & Tax. Code § 36039 — Collection and Administration is in force in the current edition of the Code, and nothing recorded condemns it.
(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).
(c) The fee described in subdivision (a) shall not be subject to refund except as provided in Section 55221.