Iowa Code r. 701-230.6 - Permit revocation
(1)
Revocation by the department. Any permit revocation by the
department under Iowa Code chapter 453A and this rule is subject to the
requirements of rules
701-7.19 (17A) and
701-7.39 (17A).
(2)
Delinquency.
a. The department may revoke the permit of
any permit holder who becomes substantially delinquent in paying any tax that
is administered by the department or the interest or penalty on the tax. Rule
701-201.10 (423) describes what
constitutes being substantially delinquent in paying a tax.
b. If the permit holder is a corporation, the
department may revoke the permit if any officer, with a substantial legal or
equitable interest in the ownership of the corporation, owes any delinquent
tax, penalty, or interest of the applicant corporation. In this latter
instance, the corporation must, initially, owe the delinquent tax, penalty, or
interest and the officer must be personally and secondarily liable for the
tax.
c. If the permit holder is a
partnership, a permit cannot be revoked for a partner's substantial delinquency
in paying any tax, penalty, or interest that is not a liability of the
partnership.
(3)
Revocation by a local jurisdiction. Iowa Code chapter 17A does
not apply to boards of supervisors or city councils. As a result, any permit
revocation by a board of supervisors or city council is subject to the
procedure or policy adopted by such board of supervisors or city
council.
(4)
Revocations
for child support violations. The department will revoke a permit of a
permit holder, who is an individual, if the department has received a
certificate of noncompliance from child support services in regard to the
permit holder unless the unit furnishes the department with a withdrawal of the
certificate of noncompliance. The board of supervisors or the city council that
issued a retail permit is required by Iowa Code chapter 252J to revoke the
permit of any retailer who is an individual if the board or council has
received a certificate of noncompliance from child support services in regard
to the retailer unless the unit furnishes the board of supervisors or the city
council with a withdrawal of the certificate of noncompliance.
This rule is intended to implement Iowa Code chapter 252J and sections 453A.13, 453A.22, 453A.44(11), and 453A.48(2).
Notes
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