2000 Minnesota Statutes

     297A.86 Revocation of permits. 

    Subdivision 1.    Notice of revocation; hearings.  (a) 
 If a person fails to comply with this chapter or the sales and 
 use tax provisions of chapter 289A or the rules adopted under 
 either chapter, without reasonable cause, the commissioner may 
 give the person 30 days' notice in writing, specifying the 
 violations, and stating that based on the violations the 
 commissioner intends to revoke the person's permit.  The notice 
 must also advise the person of the right to contest the 
 revocation under this subdivision.  It must also explain the 
 general procedures for a contested case hearing under chapter 
 14.  The notice may be served personally or by mail in the 
 manner prescribed for service of an order of assessment. 

    (b) If the person does not request a hearing within 30 days 
 after the date of the notice of intent, the commissioner may 
 serve a notice of revocation of permit upon the person, and the 
 permit is revoked.  If a hearing is timely requested, and held, 
 the permit is revoked after the commissioner serves an order of 
 revocation of permit under section 14.62, subdivision 1. 

    Subd. 2.    New permits after revocation.  (a) The 
 commissioner shall not issue a new permit after revocation or 
 reinstate a revoked permit unless the taxpayer applies for a 
 permit and provides reasonable evidence of intention to comply 
 with the sales and use tax laws and rules.  The commissioner may 
 require the applicant to provide security, in addition to that 
 authorized by section 297A.92, in an amount reasonably necessary 
 to ensure compliance with the sales and use tax laws and rules. 

    (b) If a taxpayer has had a permit or permits revoked three 
 times in a five-year period, the commissioner shall not issue a 
 new permit or reinstate the revoked permit until 24 months have 
 elapsed after revocation and the taxpayer has satisfied the 
 conditions for reinstatement of a revoked permit or issuance of 
 a new permit imposed by this section and rules adopted under 
 this section. 

    (c) For purposes of this subdivision, "taxpayer" means: 

    (1) an individual, if a revoked permit was issued to or in 
 the name of an individual, or a corporation or partnership, if a 
 revoked permit was issued to or in the name of a corporation or 
 partnership; and 

    (2) an officer of a corporation, a member of a partnership, 
 or an individual who is liable for delinquent sales taxes, 
 either for the entity for which the new or reinstated permit is 
 at issue, or for another entity for which a permit was 
 previously revoked, or personally as a permit holder. 

    HIST: 2000 c 418 art 1 s 30 

*   NOTE:  This section, as added by Laws 2000, chapter 418, 
*article 1, section 30, is effective for permits revoked after 
*June 30, 2001.  Laws 2000, chapter 418, article 1, section 46.