1999 Minnesota Statutes

     297A.07 Revocation of permits. 

    Subdivision 1.    Hearings.  If any person fails to 
 comply with this chapter or the sales and use tax provisions of 
 chapter 289A or the rules adopted thereunder, without reasonable 
 cause, the commissioner may give the person 30 days' notice in 
 writing, specifying the violations, and that based upon such 
 violations the commissioner intends to revoke the person's 
 permit.  The notice shall also advise the person of the person's 
 right to contest the revocation under this subdivision, and 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.  A 
 permit is revoked when the commissioner serves a notice of 
 revocation of permit upon the person after 30 days have passed 
 following the date of the notice of intent to revoke without the 
 person requesting a hearing, or if a hearing is timely 
 requested, and held, after the commissioner serves an order of 
 revocation of permit under section 14.62, subdivision 1. 

    Subd. 2. Repealed, 1994 c 510 art 3 s 13 

    Subd. 3.    New permits after revocation.  The 
 commissioner shall not issue a new permit or reinstate a revoked 
 permit after revocation 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 supply security, in addition to that authorized 
 by section 297A.28, as is reasonably necessary to insure 
 compliance with the sales and use tax laws and rules. 

    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 hereunder.

    For purposes of this subdivision, the term "taxpayer" means 
 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.  Taxpayer also means 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: Ex1967 c 32 art 13 s 7; 1985 c 248 s 70; 1986 c 444; 
 1987 c 268 art 17 s 25; 1989 c 184 art 2 s 27; 1992 c 511 art 8 
 s 7; 1993 c 375 art 9 s 28; 1994 c 416 art 3 s 3; 1994 c 510 art 
 3 s 10; 1997 c 84 art 5 s 10