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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:818.42

563 words·~3 min read·/la/title-47/47-1830

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RS 47:818.42
§818.42. License revocation; cancellation
A. The secretary may revoke the license of any person licensed under this Subpart, upon written notice sent by certified mail to the licensee's last known address appearing in the secretary's files, for any of the following reasons:
(1)Filing by the licensee of a false report of the data or information required by this Subpart.
(2)Failure, refusal, or neglect of the licensee to file a report or information required by this Subpart.
(3)Failure of the licensee to pay the full amount of all taxes due or pay any penalties or interest due as required to be paid by such licensee.
(4)Failure of the licensee to keep accurate records of the quantities of gasoline or diesel fuel received, produced, refined, manufactured, compounded, sold, or used in Louisiana.
(5)Failure to file a new, larger, or additional surety bond as required by the secretary pursuant to R.S. 47:818.40 of this Subpart.
(6)Conviction of the licensee, licensee's agents, officers or employees, or a principal of the licensee for any act prohibited under this Subpart.
(7)Failure, refusal, or neglect of a licensee to comply with any other provision of this Chapter or any rule promulgated pursuant to this Chapter.
(8)Having a license or registration issued by another state canceled for cause.
(9)The licensee is determined not to be the real party in interest.
(10)Any prior license of the real party in interest has been revoked for cause.
(11)The licensee, or any of the licensee's agents, officers, or employees, has a prior conviction for motor fuel tax evasion in this state or any state, federal, or foreign jurisdiction and the conviction was not disclosed on the application.
B. The secretary shall refuse to grant or shall suspend any license previously granted for a period of at least thirty days, or until such time as the applicant may supply the secretary with evidence to the contrary, where there is prima facie evidence that the applicant, in the discretion of the secretary, is not a person of good moral character, or has violated the provisions of this Chapter or any rules, regulations, or instructions issued in connection therewith. The period of suspension set forth above shall under no circumstances exceed ninety calendar days from the date of suspension, unless at the end of the ninety-day period the secretary determines that the reason for the suspension still exists and in such cases the secretary may continue the period of suspension until sufficient evidence has been provided that the reason for suspension no longer exists.
C. The secretary shall cancel any license upon the written request of the licensee or upon the change in ownership or control of the licensed business.
D. Upon revocation or cancellation of any license, the license shall be surrendered to the secretary and the tax levied under this Subpart becomes due and payable within fifteen days on all untaxed gasoline or diesel fuel held in storage or otherwise in the possession of the licensee and all gasoline or diesel fuel sold, delivered, or used prior to the revocation or cancellation on which the tax has not been paid.
E. The secretary will not issue a new license to the same person for a period of three years from the date of revocation.
Acts 2005, No. 252, §1, eff. July 1, 2006.
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