Effective July 1, 2012, the Dental Board of California is required to deny an
application for licensure or suspend a license/certificate/registration if a
licensee or applicant 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 the Intent to Suspend or Withhold Issuance or Renewal of the License”
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
Dental 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
or denial.
The law prohibits the Dental 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 for failure to pay taxes.
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: www.ftb.ca.gov/individuals/txdlnqnt.shtml
or the BOE’s certified list at: www.boe.ca.gov/cgi-bin/deliq.cgi.
If you believe you are on either list in error, please call the FTB at (866)
418-3702 or the BOE at 916-445-5167.
(Information provided by the Dental Board of California. 11/30/2011)
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