60180-60186

REVENUE AND TAXATION CODE
SECTION 60180-60186




60180.  The board may revoke the license of any person who refuses
or neglects to comply with any provision of this part or any rule or
regulation of the board prescribed and adopted under this part.



60181.  The board may revoke any of the following licenses:
   (a) Any supplier's license held by a person who does not engage
in, or who discontinues, the removal, entry, or sale of diesel fuel,
producing of blended diesel fuel, owning or holding inventory
position of diesel fuel, or owning or operating a refinery or
terminal as any of the following:
   (1) A blender, as defined in Section 60012.
   (2) An enterer, as defined in Section 60013.
   (3) A positionholder, as defined in Section 60010.
   (4) A refiner, as defined in Section 60011.
   (5) A terminal operator, as defined in Section 60009.
   (6) A throughputter, as defined in Section 60035.
   (b) Any interstate user's license held by a person who does not
engage in, or who discontinues, using diesel fuel as an "interstate
user" as defined in Section 60111.
   (c) Any ultimate vendor's license held by a person who does not
engage in, or who discontinues, selling undyed diesel fuel as an
"ultimate vendor" as defined in Section 60036.
   (d) Any exempt bus operator's license held by a person who does
not engage in, or who discontinues, using diesel fuel as an "exempt
bus operator" as defined in Section 60040.
   (e) Any qualified highway vehicle operator's license held by a
person who does not engage in, or who discontinues, the delivery of
diesel fuel subject to the backup tax into fuel tanks of
diesel-powered highway vehicles as a qualified highway vehicle
operator as defined in Section 60027.
   (f) Any government entity's license held by a government entity
that does not engage in, or that discontinues using diesel fuel in,
the operation of a diesel-powered highway vehicle upon the state's
highways.



60182.  Prior to revoking any license, the board shall notify the
licensee to show cause, within 10 days after the notice is given, why
his or her license should not be revoked. The notice shall be given
in the manner prescribed in Section 60311 for giving notice of a
deficiency determination.



60183.  The board may cancel any license issued under this part
immediately upon surrender thereof, but before revoking a license,
the board shall allow the person an opportunity to show cause as
provided in Section 60182.


60184.  Upon revocation or cancellation of the license of the person
or his or her cessation of business, all diesel fuel remaining in
his or her possession or ownership shall be deemed removed, entered,
sold, delivered, or used and subject to jeopardy determination as
provided in Section 60330 if, in the judgment of the board, it is
necessary to ensure payment of the tax with respect to the removal,
entry, sale, delivery, or use of the diesel fuel.



60185.  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.



60186.  It is unlawful for any person to operate in this state after
a license has been revoked.