§ 47:818.116 — License revocation; cancellation

Louisiana § 47:818.116

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§818.116. License revocation; cancellation
A. The secretary may revoke the license of any person licensed under this Subpart,
upon written notice sent by certified mail to the licensee's last known address, for any of the
following reasons:
(1) Filing by the licensee of a false return, or a false report of the data or information
required by this Subpart.
(2) Failure, refusal, or neglect of the licensee to file a return, report or information
required by this Subpart.
(3) Failure of the licensee to pay the full amount of all taxes due or to pay any
penalties or interest due required by this Subpart.
(4) Failure of the licensee to keep accurate records of the quantities of compressed
natural gas, liquefied natural gas, or liquefied petroleum gas received, produced, refined,
manufactured, compounded, sold, or used in Louisiana.
(5) Failure to file a new, larger, or additional surety bond as required by the secretary
pursuant to R.S. 47:818.117.
(6) Conviction of the licensee or an agent, officer, employee, or a principal of the
licensee for any act prohibited under this Subpart.
(7) Failure, refusal, or neglect of a licensee to comply with any other provision of
this Subpart or any rule promulgated pursuant to this Subpart.
(8) Cancellation for cause of a license or registration issued by another state.
(9) A determination that the licensee is not a real party in interest.
(10) Revocation for cause of any prior license of a real party in interest.
(11) The licensee, or any of the licensee's agents, officers, or employees, has a prior
conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction
and the conviction was not disclosed on the application.
B. The secretary shall be prohibited from granting a license and shall suspend any
license previously granted for a period of at least thirty days, or until such time as the
applicant supplies the secretary with evidence to the contrary, when there is prima facie
evidence that the applicant, in the discretion of the secretary, is not a person of good moral
character, or has violated the provisions of this Subpart or any rules, regulations, or
instructions issued in connection with issuance of a license. The period of suspension set
forth in this Section shall not exceed ninety calendar days from the date of suspension, unless
at the end of the ninety-day period the secretary determines that the reason for the suspension
still exists. In such instances, the secretary may continue the period of suspension until
sufficient evidence has been provided by the licensee that the reason for suspension no longer
exists.
C. The secretary shall cancel any license upon the written request of the licensee or
upon a change in ownership or control of the licensed business.
D. Upon revocation or cancellation of a license, the license shall be surrendered to
the secretary and the tax levied in accordance with the provisions of this Subpart shall
become due and payable within fifteen days on all untaxed compressed natural gas, liquefied
natural gas, and liquefied petroleum gas held in storage or otherwise in the possession of the
licensee and all compressed natural gas, liquefied natural gas, and liquefied petroleum gas
sold, delivered, or used prior to the revocation or cancellation on which the tax has not been
paid.
E. If the secretary revokes a license, the secretary shall be prohibited from issuing
a new license to the same applicant for a period of three years from the date of revocation.

Legislative History

Acts 2015, No. 147, §1, eff. July 1, 2015.