Ill. Admin. Code tit. 86, § 495.112 - Revocation of Certificate of Registration
a)
The Department has the power,
after notice and an opportunity for a hearing, to revoke a certificate of
registration, permit, or license issued by the Department if the holder of the
certificate of registration, permit, or license 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 tax or
fee Act under which the certificate of registration, permit, or license is
required 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
495.111) of any retailer 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
retailer notice in writing of the charge against the retailer, and on the date
designated shall conduct a hearing upon this matter pursuant to procedures
outlined in 86 Ill. Adm. Code 200 et seq. 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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