29- 250 C.M.R. ch. 165, § T
A licensee who fails to submit required tax returns or to pay any required taxes, audit assessments, interest, or penalties will be suspended. Licensees will be notified by U.S. mail of any pending suspension. The suspension will take affect 15 days from the date of the notice. A suspended account may be restored only after submitting the required tax return and payment, interest, penalty, and paying a reinstatement fee.
A suspension or revocation from any IFTA jurisdiction shall be honored and enforced by all IFTA jurisdictions. A suspended licensee may not operate any qualified motor vehicles in any IFTA jurisdiction. A suspended licensee may not receive any additional fuel decals.
A licensee in good standing may request that their IFTA or intrastate fuel license be canceled. In order to cancel their license, the licensee must have filed all tax returns due, and have paid all taxes, interest, penalties and reinstatement fees.
Any licensee who is suspended or revoked shall be prohibited from conducting an IRP, Operating Authority or overlimit permit transaction.
In order to cancel an account, a licensee must make a request in writing to the Bureau.
29- 250 C.M.R. ch. 165, § T