Haw. Code R. § 18-231-3-14.17 - Revocation of licenses because of abandonment

(a) The definitions in section 18-231-3-14.16(a) apply to this section.

(b) The director may revoke any license that has been abandoned.

(c) A license shall be deemed abandoned if, according to the records of the department, the licensee has failed to file both periodic and annual returns for a period of not less than five years excluding any periods in which the department has permitted the license to be placed on inactive status. For purposes of this section, the actual filing of a return showing no tax liability is not a failure to file.

(d) Before the director may revoke a license because of abandonment, the director shall give notice of intention to revoke the license by publishing the notice for a period of at least forty-five days on the department of taxation's website.

(e) If a licensee:

(1) Disputes that the license has been abandoned, or

(2) Claims that the department may not revoke the license because of a reason stated in section 237-9(d), 237D-4(f), or 251-3(c), HRS, or for any other valid reason, the licensee shall petition the director in writing setting forth reasons why revocation should not occur, no later than forty-five days after the publication of the notice described in subsection (d).

(f) Revocation of a license shall have no effect on liability for payment of taxes, fees, penalties, or interest incurred or imposed.

Notes

Haw. Code R. § 18-231-3-14.17

[Eff 6/18/94] (Auth: HRS §§ 231-3(9), 237-9(b), 237D-4(b), 251-3(b)) (Imp: HRS §§ 231-3(14), 237-9, 237D-4, 251-3) Am 3/17/2018 Am 8/21/2021