Ill. Admin. Code tit. 86 § 511.320

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

Section 511.320 - Self-assessing Purchaser Revocation

a)The election by a purchaser to register as a self-assessing purchaser may not be revoked by the purchaser for at least 2 years after election.

b)A self-assessing purchaser shall renew their registration every 2 years, or the registration shall be deemed to be revoked. If the Department does not receive the renewal application at least 30 days prior to the expiration date of the registration, the registration will be deemed revoked.

c)A purchaser who revokes their registration as a self-assessing purchaser shall not thereafter be permitted to register as a self-assessing purchaser within the succeeding 2 years. [35 ILCS 640/2-10 ]

d)The Department may, after notice and a hearing, revoke the certificate of registration of any self-assessing purchaser who violates any of the provisions of the Electricity Excise Tax Law. [35 ILCS 640/2-10.6]

e)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 Law or any other tax or fee Act administered by the Department. [20 ILCS 2505/2505-380(a) ]

f)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 person so accused notice in writing of the charge against him or her, and on the date designated shall conduct a hearing upon this matter. The lapse of such 90-day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary. Any such hearing held shall be conducted by the Director or by any officer or employee of the Department designated in writing by the Director. [35 ILCS 640/2-10.6]

Ill. Admin. Code tit. 86, § 511.320

Amended at 48 Ill. Reg. 17635, effective 11/22/2024