8711-8716

REVENUE AND TAXATION CODE
SECTION 8711-8716




8711.  Every person desiring to become a vendor shall first secure a
vendor use fuel tax permit.



8712.  Applications for permits shall be made to the board upon
forms prescribed by the board.



8713.  On receipt of an application the board shall issue to the
applicant a vendor use fuel tax permit authorizing him to become a
vendor of fuel taxable under this part. The permit is valid until
canceled, suspended, or revoked.


8714.  Whenever any vendor fails to comply with any provision of
this part or any rule or regulation of the board prescribed and
adopted under this part, relating to fuel vendors, the board upon
hearing, after giving the vendor at least 10 days' notice in writing
specifying the time and place of hearing and requiring the vendor to
show cause why his or her permit should not be revoked, may revoke or
suspend the permit held by the vendor. The board shall give to the
person written notice of the suspension or revocation of his or her
permit. The notices may be served personally or by mail in the manner
prescribed for service of notice of a deficiency determination. The
board shall not issue a new permit to a vendor whose permit has been
revoked or reinstate the permit of a vendor whose permit has been
suspended or revoked unless it is satisfied that he or she will
comply with the provisions of this part and the rules and regulations
of the board, and the vendor pays to the board a fee of fifty
dollars ($50) for the reinstatement or issuance of a permit. The fee
shall not be subject to refund except as provided in Section 9151.




8715.  It is unlawful for any person to operate as a vendor of fuel
in this State without a permit or after a permit has been suspended
or revoked.


8716.  (a) A permit shall be held only by persons actively engaging
in or conducting a business as a vendor of fuel taxable under this
part. Any person not so engaged shall forthwith surrender his or her
permit to the board for cancellation. The board may revoke the permit
of a person found to be not actively engaged in or conducting a
business as a vendor of fuel taxable under this part.
   (b) If the permit holder who transfers a business does not notify
the board of the transfer, or deliver the permit to the board for
cancellation, and the transferee, with the permit holder's actual or
constructive knowledge, uses the permit in any way, the transferor
shall be liable for taxes under this part, interest computed as
specified in Section 8777, and those penalties imposed pursuant to
subdivision (c).
   (c) The transferor shall be liable for penalties incurred by the
transferee under Sections 8779, 8876, and 9352, but shall not be
liable for penalties incurred by the transferee under Sections 8780
and 9353. However, the board may, at its discretion, relieve the
transferor from liability for penalties incurred by the transferee.