2001 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; 
 or 

    (3) the permit holder requests cancellation of the permit. 

    HIST: 2000 c 418 art 1 s 29 

*   NOTE:  This section, as added by Laws 2000, chapter 418, 
*article 1, section 29, is effective for permits canceled after 
*June 30, 2001.  Laws 2000, chapter 418, article 1, section 46.