Alabama § 40-23-6.1 Reasonable Cause for Suspension, Revocation, Etc., of License

Alabama Statutes

§ 40-23-6.1 — Reasonable Cause for Suspension, Revocation, Etc., of License

Alabama § 40-23-6.1

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 1Sales Tax

Div. 1General Provisions

This text of Alabama § 40-23-6.1 (Reasonable Cause for Suspension, Revocation, Etc., of License) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-23-6.1 (2026).

Text

(a)The commissioner, subject to the appeal provisions allowed in Chapter 2A, may suspend or revoke a license, or deny a license application or renewal, issued under Section 40-12-221, 40-23-6, or 40-23-66 for reasonable cause including the following:

(1)Fraud practiced or any material misstatement in the license application.

(2)Changes of conditions in ownership or business structure after a license is granted or the failure to engage in or continue to engage in business for which the license is issued.

(3)Failure to comply with Chapter 12 and this chapter, or any rule adopted thereunder.

(4)Failure to provide or maintain a surety bond or in lieu of purchasing the surety bond, deposit with the department certified funds equivalent to the amount of the surety bond, as required in Secti

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(a) The commissioner, subject to the appeal provisions allowed in Chapter 2A, may suspend or revoke a license, or deny a license application or renewal, issued under Section 40-12-221, 40-23-6, or 40-23-66 for reasonable cause including the following:
(1) Fraud practiced or any material misstatement in the license application.
(2) Changes of conditions in ownership or business structure after a license is granted or the failure to engage in or continue to engage in business for which the license is issued.
(3) Failure to comply with Chapter 12 and this chapter, or any rule adopted thereunder.
(4) Failure to provide or maintain a surety bond or in lieu of purchasing the surety bond, deposit with the department certified funds equivalent to the amount of the surety bond, as required in Section 40-23-6.
(b) The Department of Revenue may adopt rules to administer this section.