Ill. Admin. Code tit. 86, § 511.320 - Self-assessing Purchaser Revocation
a)
The election by a purchaser to register as a self-assessing purchaser
may not be revoked by the purchaser for at least 2 years after
election.
b)
A
self-assessing purchaser shall renew their registration every 2 years, or the
registration shall be deemed to be revoked. If the Department does not
receive the renewal application at least 30 days prior to the expiration date
of the registration, the registration will be deemed revoked.
c)
A purchaser who revokes their
registration as a self-assessing purchaser shall not thereafter be permitted to
register as a self-assessing purchaser within the succeeding 2 years.
[35 ILCS
640/2-10 ]
d)
The Department may, after notice
and a hearing, revoke the certificate of registration of any self-assessing
purchaser who violates any of the provisions of the Electricity Excise Tax
Law. [35 ILCS 640/2-10.6]
e)
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 Law or any other tax
or fee Act administered by the Department. [20 ILCS
2505/2505-380(a) ]
f)
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 person so accused
notice in writing of the charge against him or her, and on the date designated
shall conduct a hearing upon this matter. The lapse of such 90-day period shall
not preclude the Department from conducting revocation proceedings at a later
date if necessary. Any such hearing held shall be conducted by the Director or
by any officer or employee of the Department designated in writing by the
Director. [35 ILCS 640/2-10.6]
Notes
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