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297F.04 LICENSE SUSPENSION OR REVOCATION.
    Subdivision 1. Powers of commissioner. The commissioner may revoke or suspend
the license or licenses of any distributor or subjobber for violation of this chapter, any other
act applicable to the sale of cigarettes or tobacco products, or any rule promulgated by the
commissioner, in furtherance of this chapter.
    Subd. 2. Refusal to issue or renew; revocation. The commissioner must not issue or renew a
license under this chapter, and may revoke a license under this chapter, if the applicant or licensee:
(1) owes $500 or more in delinquent taxes as defined in section 270C.72, subdivision 2;
(2) after demand, has not filed tax returns required by the commissioner;
(3) had a cigarette or tobacco license revoked by the commissioner within the past two years;
(4) had a sales and use tax permit revoked by the commissioner within the past two years; or
(5) has been convicted of a crime involving cigarettes, including but not limited to:
selling stolen cigarettes or tobacco products, receiving stolen cigarettes or tobacco products, or
involvement in the smuggling of cigarettes or tobacco products.
    Subd. 3. Notice. No license may be revoked or suspended under this chapter, and no
application for a license may be denied under this chapter, except after 20 days' notice. In that
notice the commissioner shall specify the allegations against the licensee or applicant, and
provide the licensee or applicant the right to request in writing within 20 days a contested case
hearing as provided in chapter 14.
If a written request for a hearing is received by the Department of Revenue within 20 days of
the date of the initial notice, the hearing must be held within 45 days after referral to the Office of
Administrative Hearings, and no earlier than 20 days after notice to the licensee or applicant of
the hearing time and place. A license is revoked or suspended, and an application is denied, when
the commissioner serves notice of revocation, suspension, or denial after 20 days have passed
following the initial notice under this paragraph without a request for hearing being made, or if a
hearing is held, after the commissioner serves an order of revocation, suspension, or denial under
section 14.62, subdivision 1. All notices under this paragraph may be served personally or by mail.
History: 1997 c 106 art 1 s 4; 1Sp2001 c 5 art 20 s 10; 2005 c 151 art 2 s 17

Official Publication of the State of Minnesota
Revisor of Statutes