N.Y. Comp. Codes R. & Regs. tit. 20 § 475.3

Current through Register Vol. 46, No. 25, June 18, 2024

Section 475.3 - Procedure for denial, suspension or revocation of permits

Tax Law, § 502

(a) A permit may be denied, suspended or revoked without a hearing before the commission or its duly designated representatives for failure to pay the tax imposed by article 21 of the Tax Law, or for failure to file the required return. If such a denial, suspension or revocation is made, an order of denial, suspension or revocation will be mailed immediately to the carrier. The suspension or revocation is effective immediately as of the date of the mailing of such notice, and the permit and plate or sticker must be surrendered forthwith to the commission.

(b) In the case of any other violation of article 21 of the Tax Law or of any rule or regulation promulgated by the commission thereunder, a hearing will be held before any permit is denied, suspended or revoked. Notice of hearing will be mailed at least 10 days prior to the date of hearing, and will set forth the time and place of the hearing and the alleged violation. If the commission determines that any violation of law or of the rules or regulations occurred, or if the carrier fails to appear at the hearing, an order will be issued and mailed to the carrier. If the order directs a suspension or revocation, all permits and plates or stickers of the carrier must be surrendered forthwith to the commission, unless the order specifies otherwise.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 475.3