If a business is suspended it cannot:

• Legally do business
• Sell, transfer, or exchange real property
• File with an automatic extension
• Be issued a refund
• Start or continue a protest
• Legally close or dissolve the business
• Bring an action or defend the business in court
• File or maintain an appeal before the Office of Tax Appeals
• Maintain the right to use its business name
  • SOS will deny a revivor request if the entity name is no longer available
  • SOS will require the business to choose a new name
• Retain tax-exempt status
  • FTB revokes an organization’s tax-exempt status as of the suspension date

To revive a business and be in good standing, one must:

• File all past due tax returns
• Pay all past due tax balances
• File a revivor request form

For information on reviving a business with the Secretary of State, visit the SOS FAQs for suspension and forfeiture notices.