2003 Minnesota Statutes

     297A.85 Cancellation of permits. 

    The commissioner may cancel a permit if one of the 
 following conditions occurs: 

    (1) the permit holder has not filed a sales or use tax 
 return for at least one year; 

    (2) the permit holder has not reported any sales or use tax 
 liability on the permit holder's returns for at least two years; 

    (3) the permit holder requests cancellation of the permit; 
 or 

    (4) the permit is subject to cancellation pursuant to 
 section 297A.86, subdivision 2, paragraph (a). 

    HIST: 2000 c 418 art 1 s 29; 2003 c 127 art 8 s 12