Mich. Admin. Code R. 205.405

Current through Vol. 24-19, November 1, 2024
Section R. 205.405 - License; suspension; revocation; refusal to issue; hearing; appeal

Rule 5.

(1) The department may suspend, revoke, or refuse to issue any license required under the act for failure of the licensee to comply with any provisions of this act, or for any other good cause, after notice and departmental hearing. Good cause may be, but is not limited to, any of the following items:
(a) Failure to file return.
(b) Failure to pay tax.
(c) Failure to keep records as described in R 205.406.
(d) Failure to issue proper invoices as in R 205.406.
(e) Failure to identify vending machines with a marker.
(f) Failure to have prescribed stamp on half-cases of cigarettes as required in R 205.408.
(g) Failure to file bond if required under R 205.403.
(2) After such departmental hearing, a person aggrieved by a suspension, revocation, or refusal to issue a license may appeal to the state board of tax appeals as provided in Act No. 122 of the Public Acts of 1941, as amended, being S205.1 et seq. of the Michigan Compiled Laws. Contact the State Board of Tax Appeals, Michigan Department of Treasury, Lansing, Michigan 48922, for rules of procedure. Any person aggrieved shall have the right to appeal to the courts of the state as provided by law.

Mich. Admin. Code R. 205.405

1980 AACS