Statutes, codes, and regulations
Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES
Section 810-6-5-.01 - Closure, Denial, Revocation, or Suspension Of Accounts

Ala. Admin. Code r. 810-6-5-.01

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Current through Register Vol. 42, No. 12, September 30, 2024
Section 810-6-5-.01 - Closure, Denial, Revocation, or Suspension Of Accounts
(1) Pursuant to § 40-23-6.1, Code of Ala. 1975, the commissioner may, subject to the appeal provisions allowed in Chapter 2A of Title 40, suspend or revoke a license, or deny a license application or renewal, issued under §§ 40-12-221, 40-23-6, or 40-23-66 for reasonable cause. Reasonable cause includes but is not limited to:
(a) The taxpayer pleads guilty to fraud or is found guilty of fraud in taxes due to be reported for the licenses.
(b) The department determines that there is any material misstatement which, if accurately represented on the license application, would have resulted in the department's determination that the applicant was not engaged or continuing in the business for which a license would be issued pursuant to §§ 40-23-6, 40-23-66, and 40-12-221, Code of Ala.1975.
(c) The taxpayer fails to notify the department within a reasonable amount of time that the business the license is issued to fails to begin or ceases to open.
(d) The taxpayer fails to notify the department of changes of conditions in ownership or business structure after a license is granted. Any changes of conditions in ownership or business structure requires a new license application.
(e) The taxpayer fails to comply with the provisions of Chapter 12 and Chapter 23 of Title 40, or any rule promulgated.
(f) The taxpayer fails to provide or maintain a surety bond as required in § 40-23-6, Code of Ala. 1975.
(2) For any application, account, or license that is denied, closed, suspended, or revoked, the department will notify the taxpayer in writing by first-class U.S. mail to the taxpayer's last known address and provide appeal rights in accordance with § 40-2A-8, Code of Ala. 1975.

Ala. Admin. Code r. 810-6-5-.01

Amended by Alabama Administrative Monthly Volume XXXVIII, Issue No. 01, October 31, 2019, eff. 12/15/2019.

Author: Ginger Buchanan

Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-12-221, 40-23-6; 40-23-6.1, 40-23-66; Act 2019-253.