Current through Register Vol. 49, No. 8, August 19, 2024
Section 297A.85 - CANCELLATION OF PERMITSThe commissioner may cancel a permit if one of the following conditions occurs:
(1) the permit holder has not filed a sales or use tax return for at least one year;(2) the permit holder has not reported any sales or use tax liability on the permit holder's returns for at least two years;(3) the permit holder requests cancellation of the permit;(4) the permit is subject to cancellation under section 270C.722, subdivision 2, paragraph (a);(5) the permit is subject to cancellation under section 297A.84; or(6) the permit holder is a taxable cannabis product retailer as defined in section 295.81, subdivision 1, paragraph (s), other than a lower-potency hemp edible retailer as licensed under section 342.43, subdivision 1, and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1, paragraph (r), has been revoked by the Office of Cannabis Management.2000 c 418 art 1 s 29; 2003 c 127 art 8 s 12; 2005 c 151 art 2 s 17
Amended by 2023 Minn. Laws, ch. 63,s 2-18, eff. 6/30/2023.Amended by 2019 Minn. Laws, ch. 6,s 23-3, eff. 8/1/2019.