§1300.620. License Revocation

a)         Violation of any provision of the Act or this Part, or failure to comply with any standard or special conditions of the issued license or agent ID card, may result in a notice of intent to revoke the license or agent ID card.

 

b)         The Department may revoke a licensee or agent ID card when it receives notice from DOR of:

 

1)         Failure to file a tax return;

 

2)         Filing of a fraudulent tax return;

 

3)         Failure to pay all or part of any tax or penalty finally determined to be due;

 

4)         Failure to keep books and records;

 

5)         Failure to secure and display a certificate or sub-certificate of registration, if required; or

 

6)         Willful violation of any rule or regulation of the Department relating to the administration and enforcement of tax liability.

 

c)         After all violations of subsection (b) have been corrected or resolved, the Department will, upon request of the applicant or on its own volition, may notify the entities listed in subsection (d) that the violations have been corrected or resolved. Upon receiving notice that all violations of subsection (b) have been corrected or otherwise resolved to DOR's satisfaction, the Department may issue or renew the license or agent ID card, or vacate an order of revocation.

 

d)         Immediately upon the revocation of a license or agent ID card, the Department will make written notification to ISP, DFPR and DOR of the status of the license or agent ID card.  If the revocation involves suspected criminal activity, the Department will make available to ISP all documents or electronic communications involving the suspected criminal activity.  If suspected criminal activity is confirmed or independently discovered by ISP, notification will be made to the Department.