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S.F. No. 1756 - Modifying Procedures for Revocation of Professional and Occupational License for Nonpayment of Taxes
 
Author: Senator Ann H. Rest
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: March 12, 2014



 

Under current law, delinquent taxpayers who hold an occupational or business license are subject to revocation of that license.  The Department of Revenue must notify the state or political subdivision licensing authority that the taxpayer owes delinquent taxes and must notify the taxpayer of the intent to revoke a business or occupational license prior to notifying the licensing authority.  The taxpayer may request a contested case hearing but must do so within 30 days of receiving the notice of license revocation.  If the taxpayer does not request a hearing within that 30 day period, the license is subject to revocation and must be revoked within 30 days after receiving notice from the Commissioner of the intent to revoke.  If a hearing is requested, it must be held within 45 days of the date the case is referred to the Office of Administrative Hearing, and a license must be revoked upon the passage of 30 days after final determination of the hearing. A license may be issued only after the delinquent tax is paid and the Commissioner issues a tax clearance certificate.   

Section

Provision

1

Requires that the licensing authority notify the license holder of the potential revocation of license within ten days of receipt of notification by the Commissioner of the taxpayer’s delinquency.  The notice must provide a copy of the Commissioner’s notice to the licensing authority and include information on the option to receive tax clearance from the Commissioner.  The licensing authority must revoke the license after 30 days from receipt of notice by the Commissioner, unless it receives tax clearance from the Commissioner.  Effective July 1, 2014.

2

Requires that the Commissioner must notify the taxpayer of the intent to require revocation of the license and of the applicant’s right to a hearing.  The notice required to the license holder under section 1 may not be made until the notification to the taxpayer is made under this section.  Effective July 1, 2014.      

 

 
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