Due to California Tax Season opening as of January 5, 2016, it is imperative to know if your back taxes will affect your profession. As of July 1, 2012, the Department of Consumer Affairs is required by Assembly Bill 1424 to deny applications for licensure or suspend a current license, certificate, or registration for delinquent taxes of over $100,000 to the Franchise Tax Board (FTB) or the State Board of Equalization (BOE). If your name appears on the Top 500 Sales & Use Tax Delinquencies or Top 500 Delinquent Taxpayers, your application can be be denied, your license, certificate, or registration can be suspended.
Once suspended, you will not receive a refund for any fees paid for licensure. AB 1424 prevents the Department of Consumer Affairs Board’s to issue a refund. If this is the case with your taxes, a preliminary notice of suspension will be issued. From that notice, there is a 90-day period in which you can pay the outstanding tax obligations or enter into a payment program. If the requirements are not met in 90-days, the license, certificate, or registration will be suspended. Once your tax obligations are met or an appropriate payment installment has been set up, can apply to receive a release from the FTB or BOE. The application for a release from the FTB or BOE will be provided with the preliminary notice of suspension.
For more information, please see as explained on the Department of Consumer Affairs website.