Bus. & Prof. Code, § 31 · . GENERAL PROVISIONS
Bus. & Prof. Code, § 31
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) As used in this section, “board” means any entity listed in Section 101, the entities referred to in Sections 1000 and 3600, the State Bar, the Department of Real Estate, and any other state agency that issues a license, certificate, or registration authorizing a person to engage in a business or profession.
(b) Each applicant for the issuance or renewal of a license, certificate, registration, or other means to engage in a business or profession regulated by a board who is not in compliance with a judgment or order for support shall be subject to Section 17520 of the Family Code.
(c) “Compliance with a judgment or order for support” has the meaning given in paragraph (4) of subdivision (a) of Section 17520 of the Family Code.
(d) Each licensee or applicant whose name appears on a list of the 500 largest tax delinquencies pursuant to Section 7063 or 19195 of the Revenue and Taxation Code shall be subject to Section 494.5.
(e) Each application for a new license or renewal of a license shall indicate on the application that the law allows the California Department of Tax and Fee Administration and the Franchise Tax Board to share taxpayer information with a board and requires the licensee to pay the licensee’s state tax obligation and that the licensee’s license may be suspended if the state tax obligation is not paid.
(f) For purposes of this section, “tax obligation” means the tax imposed under, or in accordance with, Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), Part 1.7 (commencing with Section 7280), Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code.
Notes and commentary — not statutory text
History
Amended by Stats. 2019, Ch. 351, Sec. 7. (AB 496) Effective January 1, 2020.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=31.
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Business and Professions Code
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1SALES AND USE TAXESPrinted as Part 1 (commencing with Section 6001) … of the Revenue and Taxation Code
- Rev. & Tax. Code, § 7063Printed as Section 7063 or 19195 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1.5UNIFORM LOCAL SALES AND USE TAXESPrinted as Part 1.5 (commencing with Section 7200) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1.6TRANSACTIONS AND USE TAXESPrinted as Part 1.6 (commencing with Section 7251) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1.7ADDITIONAL LOCAL TAXESPrinted as Part 1.7 (commencing with Section 7280) … of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10PERSONAL INCOME TAXPrinted as Part 10 (commencing with Section 17001) … of the Revenue and Taxation Code
- Rev. & Tax. Code, § 19195Printed as Section 7063 or 19195 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 11CORPORATION TAX LAWPrinted as Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code
Cited by 1 provision
Provisions in this library whose text cites Bus. & Prof. Code, § 31. Each shows the citation as that text prints it.
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