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20 ILCS 2505/2505-380
(20 ILCS 2505/2505-380) (was 20 ILCS 2505/39b47)
Sec. 2505-380. Revocation of or refusal to issue or reissue a certificate of
registration, permit, or license. (a) The Department has the power, after notice and an opportunity for
a hearing, to revoke a certificate of registration, permit, or license
issued by the Department if the holder of the certificate of registration, permit, or
license fails to
file a return, or to pay the tax, fee, penalty, or interest shown in a
filed
return, or to pay any final assessment of tax, fee,
penalty, or interest, as required by the tax or fee Act under which the
certificate
of registration, permit, or license is required or any other tax or fee Act
administered
by the Department.
(b) The Department may refuse to issue, reissue, or renew a certificate of registration, permit, or license authorized to be issued by the Department if a person who is named as the owner, a partner, a corporate officer, or, in the case of a limited liability company, a manager or member, of the applicant on the application for the certificate of registration, permit or license, is or has been named as the owner, a partner, a corporate officer, or in the case of a limited liability company, a manager or member, on the application for the certificate of registration, permit, or license of a person that (i) is in default for moneys due under the tax or fee Act upon which the certificate of registration, permit, or license is required or any other tax or fee Act administered by the Department or (ii) fails to file any return, on or before the due date prescribed for filing that return (including any extensions of time granted by the Department), that the person is required to file under the tax or fee Act upon which the certificate of registration, permit, or license is required or any other tax or fee Act administered by the Department. For purposes of this Section only, in determining whether a person is in default for moneys due, the Department shall include only amounts established as a final liability within the 23 years prior to the date of the Department's notice of refusal to issue or reissue the certificate of registration, permit, or license. For purposes of this Section, "person" means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court. (c) When revoking or refusing to issue or reissue a certificate of registration, permit, or license
issued by the Department, the procedure for notice and hearing used shall be the procedure
provided under the Act pursuant to which the certificate of registration,
permit, or license was issued.
(Source: P.A. 102-40, eff. 6-25-21; 103-319, eff. 1-1-24 .)
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