US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 24
                                  FUELS TAX
    63-2430.  REVOCATION OR CANCELLATION OF LICENSE. (1) The commission may
revoke the license of a distributor or a carrier licensed in Idaho under the
international fuel tax agreement in any of the following circumstances:
    (a)  The licensee refuses or neglects to comply with the provisions of
    this chapter or rules of the commission promulgated pursuant to this
    chapter;
    (b)  When, upon investigation, the commission ascertains or finds that the
    person to whom the license was issued is no longer engaged in business as
    a distributor or an Idaho IFTA carrier and has not been so engaged for a
    period of six (6) months prior to the cancellation; or
    (c)  The licensee files a written request with the commission asking that
    the license be revoked and the commission determines upon investigation,
    that the licensee is no longer a person required to be a licensed
    distributor or required to have an IFTA license.
    (2)  In the case of a cancellation under paragraph (c) of subsection (1)
of this section, the cancellation shall not be effective nor shall the
licensee's surety be discharged from any bond unless the licensee has paid to
the state of Idaho all taxes imposed under this chapter together with all
penalties, interest and additional amounts which have accrued.
    (3)  In the case of revocation of a license under paragraph (a) or (b) of
subsection (1) of this section, prior to revoking the license the commission
shall give notice of the proposed revocation to the licensee in the manner
provided in section 63-3045, Idaho Code, which shall be subject to review as
provided in section 63-3045, Idaho Code. If a petition for redetermination of
the license revocation is not filed within the time period allowed, the
determination becomes final as provided in section 63-3045B, Idaho Code. The
state tax commission shall not issue a new license after the revocation of a
license unless the commission is satisfied that the former holder of the
license has filed all returns and reported and paid all taxes, penalty and
interest required by this chapter and corrected any other violations of this
chapter upon which the revocation was based.