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HomeBusiness and Professions CodeDiv. 8Ch. 2Art. 12§ 18827 Promoter Tax Enforcement Actions

§ 18827 Promoter Tax Enforcement Actions

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

§ 18827 Promoter Tax Enforcement Actions

Key Takeaways

  • •If a promoter doesn't pay their taxes on time, they can lose their license.
  • •The government can take them to court to get the money owed, plus extra fees.
  • •The court will handle this case quickly, even before other cases.

Example

A concert promoter doesn't pay their taxes after being reminded.

The promoter gets a notice to pay taxes but ignores it. After 30 days, the government can take away their license and sue them in court to get the money, plus fines and lawyer fees. The court will deal with this case fast.

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

Official Source
View on CA.gov

§ 18827 Promoter Tax Enforcement Actions

If a promoter fails to pay any tax ascertained to be due under this chapter, in addition to the costs of the examination under Section 18826, if any, within 30 days after receipt of notice by the executive officer, the commission may without hearing revoke or suspend the promoter’s license and authorize the Attorney General to bring an action in superior court to collect the amount due, any fines authorized by this chapter, and attorney’s fees. The action shall be speedily determined by the court and shall take precedence over all matters pending therein except criminal cases, applications for injunction or other matters to which special precedence has been given by law. (Amended by Stats. 1986, Ch. 1095, Sec. 13.)

Last verified: January 22, 2026

Key Terms

promotertaxrevoke or suspendlicenseAttorney Generalsuperior courtfinesattorney’s fees

Related Statutes

  • § 18835 Tax Collection Enforcement Actions
  • § 18844 License Revocation For Unpaid Fines
  • § 10079 Attorney General Legal Services
  • § 18804 Professional Contest License Fees
  • § 18805 Amateur Boxing License Fees

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Business and Professions Code. Section 18827.
View Official Source