License Refusal or Suspension for Failure to Pay State Taxes

HCD’s OL Program is required to refuse or suspend any new license application or existing license (includes preliminary education, continuing education approvals) of any licensee or applicant listed on either the California Department of Tax and Fee Administration (CDTFA) Top 500 Sales & Use Tax Delinquencies list or the Franchise Tax Board (FTB) Top 500 Delinquent Taxpayers list. Reference Assembly Bill 1424 (Chapter 455, Statutes of 2011) .

Once OL staff determines that a licensee or applicant is on one of the Top 500 lists, the person has 90 calendar days to satisfy their tax obligations and obtain a release from CDTFA or FTB before HCD will un-suspend their application or license. For more information, visit the California Department of Tax and Fee Administration or Franchise Tax Board websites to view the CDTFA and FTB Top 500 lists, or call CDTFA at (800) 400-7115, or FTB at (888) 426-8555 for individuals or (888) 426-8751 for businesses.

For general information on suspensions, visit the FTB’s Suspension Guidelines and the Secretary of State’s Suspension FAQs .