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2014 Idaho Statutes
Title 63 - REVENUE AND TAXATION
Chapter 24 - FUELS TAX
Section 63-2430 - REVOCATION OR CANCELLATION OF LICENSE.


ID Code § 63-2430 (2014) What's This?

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, except those distributor's licenses canceled as provided in section 63-2428(1), Idaho Code, 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 state tax 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.


History:

[63-2430, added 1983, ch. 158, sec. 4, p. 453; am. 1997, ch. 86, sec. 3, p. 208; am. 2011, ch. 4, sec. 1, p. 10.]

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