Section 495.112  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, 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.  [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 495.111) of any retailer who violates any of the provisions of the Act 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 retailer notice in writing of the charge against the retailer, and on the date designated shall conduct a hearing upon this matter pursuant to procedures outlined in 86 Ill. Adm. Code 200 et seq.  The lapse of the 90-day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary.

(Source:  Added at 45 Ill. Reg. 14494, effective November 2, 2021)