Section 511.220  Revocation of Delivering Supplier Registration

a)         The Department may, after notice and a hearing, revoke the certificate of registration of any person who violates any of the provisions of the Law.  [35 ILCS 640/2-7.6]

b)         The Department has the power, after notice and an opportunity for a hearing, to revoke a certificate of registration issued by the Department if the holder of the certificate of registration 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 Law or any other tax or fee Act administered by the Department.  [20 ILCS 2505/2505-380(a)]

c)         Before revocation of a certificate of registration, the Department shall, within 90 days after non-compliance and at least 7 days prior to the date of the hearing, give the person so accused notice in writing of the charge against the person, and on the date designated shall conduct a hearing upon this matter.  The lapse of such 90-day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary.  Any hearing held under this Section shall be conducted by the Director or by any officer or employee of the Department designated in writing by the Director.  [35 ILCS 640/2-7.6]

(Source:  Amended at 48 Ill. Reg. 17635, effective November 22, 2024)