The commissioner may cancel a license or not renew a license if one of the following conditions occurs:
(1) the license holder has not filed a petroleum tax return or report for at least one year;
(2) the license holder has not reported any petroleum tax liability on the license holder's returns or reports for at least one year; or
(3) the license holder requests cancellation of the license.
Official Publication of the State of Minnesota
Revisor of Statutes