Ill. Admin. Code tit. 86, § 125.130 - Revocation of Certificates of Registration
a)
The Department has the power,
after notice and an opportunity for a hearing, to revoke a certificate of
registration issued by the Department if the holder of the certificate of
registration fails to file a return, or to pay the tax, fee, penalty, or
interest shown in a filed return, or to pay any final assessment of tax, fee,
penalty, or interest, as required by the Act or any other tax or fee Act
administered by the Department. [20 ILCS
2505/2505-380(a) ]
b) The Department, after notice and hearing,
shall revoke the certificate of registration (including all sub-certificates of
registration, if any, issued under Section
125.125) of any merchant who
violates any of the provisions of the Act or this Part. Before revocation of a
certificate of registration, the Department shall, within 90 days after
non-compliance and at least 7 days prior to the date of the hearing, give the
merchant notice in writing of the charge against the merchant, and on the date
designated shall conduct a hearing upon this matter. The lapse of the 90-day
period shall not preclude the Department from conducting revocation proceedings
at a later date if necessary.
Notes
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