TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 423 CANNABIS PURCHASER EXCISE TAX
SECTION 423.140 REVOCATION OF CERTIFICATE OF REGISTRATION


 

Section 423.140  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, will revoke the certificate of registration (including all sub-certificates of registration, if any, issued under Section 423.135) of any cannabis retailer who violates any of the provisions of the Law.  Before revocation of a certificate of registration, the Department will, within 90 days after non-compliance and at least 7 days prior to the date of the hearing, give the cannabis retailer notice in writing of the charge against him or her, and on the date designated will 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 will notify the Department of Financial and Professional Regulation upon revocation of a certificate of registration issued to a cannabis retailer.