§ 57-43.2-09 — Revocation of license - Hearing to show cause - Reinstatement

North Dakota § 57-43.2-09

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-43.2: Special Fuels and Importer for Use Taxes

Text

1. The commissioner may revoke a license for reasonable cause. Before revoking a
license, the commissioner shall grant a hearing in accordance with the provisions of
chapter 28-32 to allow the person to show cause why the license should not be

revoked. Written notice of a hearing must be served on the person at least ten days
prior to the date established for the hearing.
2. Before a new license may be issued to a person who is obligated to remit the tax
imposed by this chapter and whose license was revoked, the person shall pay to the
commissioner the amount of any delinquent tax, penalties, and interest remaining
unpaid and must file with the commissioner a surety bond upon which the person is
the principal. The bond must be in an amount determined by the commissioner but not
less than one thousand dollars. The bond must be payable to the commissioner and
be conditioned upon the timely filing of required tax reports and the timely payment of
the full amount of the tax due as required under this chapter. If the person fails to file
the required report or to timely pay the full amount of the tax due, the commissioner
may require an increase in the amount of the surety bond conditioned to secure at all
times the payment of any tax due to the state under this chapter.