Ill. Admin. Code tit. 86 § 125.130

Current through Register Vol. 48, No. 50, December 13, 2024

Section 125.130 - Revocation of Certificates of Registration

a)The Department has the power, after notice and an opportunity for a hearing, to revoke a certificate of registration issued by the Department if the holder of the certificate of registration fails to file a return, or to pay the tax, fee, penalty, or interest shown in a filed return, or to pay any final assessment of tax, fee, penalty, or interest, as required by the Act or any other tax or fee Act administered by the Department. [20 ILCS 2505/2505-380(a)]

b) The Department, after notice and hearing, shall revoke the certificate of registration (including all sub-certificates of registration, if any, issued under Section 125.125) of any merchant who violates any of the provisions of the Act or this Part. Before revocation of a certificate of registration, the Department shall, within 90 days after non-compliance and at least 7 days prior to the date of the hearing, give the merchant notice in writing of the charge against the merchant, and on the date designated shall conduct a hearing upon this matter. The lapse of the 90-day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary.

Ill. Admin. Code tit. 86, § 125.130

Added at 48 Ill. Reg. 6047, effective 4/2/2024