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HomeBusiness and Professions CodeDiv. 8Ch. 2Art. 13§ 18836 Permit Denial For Tax Default

§ 18836 Permit Denial For Tax Default

Business and Professions Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 18836 Permit Denial For Tax Default

Key Takeaways

  • •If you don't pay your taxes on time, the government can say no to giving you a permit.
  • •It doesn't matter if you apply for the permit by yourself or with other people—they can still refuse if you owe taxes.
  • •This rule helps make sure people pay what they owe before getting permission for certain things.

Example

You want to open a food truck and need a permit, but you haven’t paid your business taxes from last year.

The government can refuse to give you the food truck permit until you pay the taxes you owe.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 18836 Permit Denial For Tax Default

In case of default in the payment of any tax due under this chapter, the commission may refuse to issue a permit to any person so defaulting regardless of whether the application for the permit is made solely in the name of the person, or together with others. (Added by Stats. 1985, Ch. 1092, Sec. 2.)

Last verified: January 22, 2026

Key Terms

defaultpayment of any taxcommissionissue a permit

Related Statutes

  • § 18833 Ticket Sales Oversight
  • § 18835 Tax Collection Enforcement Actions
  • § 11226 Time-Share Plan Registration
  • § 16100 County Business Licensing Authority
  • § 16755 Trade Conspiracy Penalties

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 18836.
View Official Source