If your previous AdSense account was closed due to a policy violation or invalid activity, then you cannot use the same websites on a new AdSense account. AdSense policies state that publishers who have violated the program policies are not allowed to participate in the program again.
If your previous AdSense account was closed due to a policy violation, it's likely that your websites were also affected by the violation. In this case, it's important to address the issues on your websites before applying for a new AdSense account. Make sure that your websites comply with AdSense policies, including the content policies, ad placement policies, and program policies.
When applying for a new AdSense account, you will need to provide new website URLs that comply with the AdSense policies. You cannot use the same websites that were associated with your previous account, as Google does not allow publishers with a history of policy violations to participate in the program.
If your previous AdSense account was closed for reasons unrelated to policy violations, such as account inactivity or personal reasons, you may be able to use the same websites on a new AdSense account. However, you will need to follow the AdSense program policies and guidelines, and make sure that your websites comply with the AdSense policies.
It's important to note that Google only allows one AdSense account per publisher. If you have multiple websites, you can use them all on the same AdSense account, but you cannot have multiple AdSense accounts in your name. If you are not sure whether you are eligible to apply for a new AdSense account, you can contact AdSense support for more information.
