North Dakota § 57-40.2-10 Revocation of permit and authority to do business

North Dakota Statutes

§ 57-40.2-10 — Revocation of permit and authority to do business

North Dakota § 57-40.2-10

Title 57Taxation

Ch. 57-40.2Use Tax

This text of North Dakota § 57-40.2-10 (Revocation of permit and authority to do business) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 57-40.2-10 (2026).

Text

If any retailer maintaining a place of business in this state, or authorized to collect the tax
imposed by this chapter, fails to comply with any of the provisions of this chapter, or with any
order or regulation of the commissioner, the commissioner, by order, may revoke the permit, if
any was issued to such retailer, or if the retailer is a corporation or limited liability company
authorized to do business in this state, the commissioner may certify to the secretary of state a
copy of an order finding that such retailer has failed to comply with certain specified provisions,
orders, rules, or regulations. The secretary of state, upon receipt of such certified copy, may
revoke the certificate authorizing such corporation or limited liability company to do business in
this state, and shall

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If any retailer maintaining a place of business in this state, or authorized to collect the tax
imposed by this chapter, fails to comply with any of the provisions of this chapter, or with any
order or regulation of the commissioner, the commissioner, by order, may revoke the permit, if
any was issued to such retailer, or if the retailer is a corporation or limited liability company
authorized to do business in this state, the commissioner may certify to the secretary of state a
copy of an order finding that such retailer has failed to comply with certain specified provisions,
orders, rules, or regulations. The secretary of state, upon receipt of such certified copy, may
revoke the certificate authorizing such corporation or limited liability company to do business in
this state, and shall issue a new certificate only when the corporation or limited liability company
shall have obtained from the commissioner an order finding that the corporation or limited
liability company has complied with its obligations under this chapter. Any order shall be made
under this section only after a retailer has had an opportunity, upon ten days' notice of the time,
place, and purpose of a hearing, to show cause why such order should not be made. The
commissioner may issue a new permit after a revocation.