Potential License Denial or Suspension for Failure to Pay Taxes
The Medical Board of California is required to deny an application for licensure
and to suspend the license/certificate/registration of any applicant or licensee
who has outstanding tax obligations due to the Franchise Tax Board (FTB) or the
State Board of Equalization (BOE) and appears on either the FTB or BOE's certified
lists of top 500 tax delinquencies over $100,000. (AB 1424, Perea, Chapter 455,
Statutes of 2011)
Once it has been determined that an applicant or a licensee is on a certified list,
the applicant or licensee has 90 days from the issuance of a preliminary notice
of suspension to either satisfy all outstanding tax obligations or enter into a
payment installment program with the FTB or BOE. Any such person who fails to come
into compliance will have his/her license denied or suspended until the Medical
Board of California receives a release from the FTB or BOE. The form for requesting
a release will be included with the preliminary notice of suspension.
The law prohibits the Medical Board of California from refunding any money paid
for the issuance or renewal of a license where the license is denied or suspended
as required by AB 1424.
The FTB and BOE are currently expanding the certified lists from 250 to 500, but
you can check if you are currently on the FTB's certified list at: https://www.ftb.ca.gov/about-ftb/newsroom/top-500-past-due-balances/index.html or the BOE's certified list at: https://www.cdtfa.ca.gov/taxes-and-fees/top500.htm.
If you believe you are on either list in error, please call the FTB at (888) 426-8555
or the BOE at 916-445-5167.