TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 422 CANNABIS CULTIVATION PRIVILEGE TAX
SECTION 422.130 REVOCATION OF CERTIFICATE OF REGISTRATION


 

Section 422.130  Revocation of Certificate of Registration

 

a)         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)]

 

b)         The Department, after notice and hearing, shall revoke the certificate of registration (including all sub-certificates of registration, if any, issued under Section 422.125) of any cultivator who violates any of the provisions of the Law or this Part.  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 cultivator notice in writing of the charge against him or her, and on the date designated shall conduct a hearing upon this matter.  The lapse of the 90-day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary.

 

c)         The Department shall notify the Department of Agriculture upon revocation of a certificate of registration issued to a cultivator.

 

d)         No certificate of registration can be issued under the Law unless the cultivator is licensed by the Department of Agriculture under the Act.  [410 ILCS 705/60-15]  If the Department receives notice that a license issued to a cultivator by the Department of Agriculture under the Act has been revoked, the Department shall commence proceedings to revoke the cultivator's certificate of registration.