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Title 15 . Revenue
Chapter 40 . (Repealed)
Section 620. Revocation of qualified dealer license

15 AAC 40.620. Revocation of qualified dealer license

(a) The department may revoke a qualified dealer license issued under 15 AAC 40.600 if

(1) the licensee fails to comply with a requirement of AS 43.40;

(2) the licensee is not currently engaged in the activities specified in AS 43.40.100 (3); or

(3) the licensee, or a responsible person of a licensee that is a business organization, has been convicted within the last ten years, in this state or any other taxing jurisdiction, of crimes involving fuel tax under AS 43.05.290 or similar provisions in other taxing jurisdictions.

(b) If the department determines a qualified dealer license should be revoked, the department will mail a notice of proposed revocation at least 30 days before the revocation is to take effect. If the person has not cured the cause for revocation by the thirtieth day from the date of issuance of notice, or timely filed a notice of appeal under (d) of this section, the license is revoked by default on the thirtieth day from the date of issuance of notice. The department will mail a notice of revocation to the person.

(c) If the department revokes a qualified dealer license for failing to comply with AS 43.40, the person is not eligible for a new license until 60 days after the date of revocation. The person must apply for a new qualified dealer license using the procedure set out in 15 AAC 40.600.

(d) A person may appeal a notice of proposed revocation under this section to the department. The appeal must be filed within 10 days after the date of the issuance of the notice of proposed revocation. The department will follow the appeal procedures of 15 AAC 05. The department may stay a revocation proceeding if the qualified dealer is in the process of contesting in court or with the department the amount of tax assessed under AS 43.40.

History: Eff. 4/1/2001, Register 157

Authority: AS 43.05.080

AS 43.40.100


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Last modified 7/05/2006