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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:818.116

596 words·~3 min read·/la/title-47/47-2416

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RS 47:818.116
§818.116. 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, for any of the following reasons:
(1)Filing by the licensee of a false return, or a false report of the data or information required by this Subpart.
(2)Failure, refusal, or neglect of the licensee to file a return, report or information required by this Subpart.
(3)Failure of the licensee to pay the full amount of all taxes due or to pay any penalties or interest due required by this Subpart.
(4)Failure of the licensee to keep accurate records of the quantities of compressed natural gas, liquefied natural gas, or liquefied petroleum gas 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. 47:818.117.
(6)Conviction of the licensee or an agent, officer, employee, 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 Subpart or any rule promulgated pursuant to this Subpart.
(8)Cancellation for cause of a license or registration issued by another state.
(9)A determination that the licensee is not a real party in interest.
(10)Revocation for cause of any prior license of a real party in interest.
(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 be prohibited from granting a license and shall suspend any license previously granted for a period of at least thirty days, or until such time as the applicant supplies the secretary with evidence to the contrary, when 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 Subpart or any rules, regulations, or instructions issued in connection with issuance of a license.
The period of suspension set forth in this Section shall not 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. In such instances, the secretary may continue the period of suspension until sufficient evidence has been provided by the licensee that the reason for suspension no longer exists.
C. The secretary shall cancel any license upon the written request of the licensee or upon a change in ownership or control of the licensed business.
D. Upon revocation or cancellation of a license, the license shall be surrendered to the secretary and the tax levied in accordance with the provisions of this Subpart shall become due and payable within fifteen days on all untaxed compressed natural gas, liquefied natural gas, and liquefied petroleum gas held in storage or otherwise in the possession of the licensee and all compressed natural gas, liquefied natural gas, and liquefied petroleum gas sold, delivered, or used prior to the revocation or cancellation on which the tax has not been paid.
E. If the secretary revokes a license, the secretary shall be prohibited from issuing a new license to the same applicant for a period of three years from the date of revocation.
Acts 2015, No. 147, §1, eff. July 1, 2015.
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