Md. Code Regs. 03.06.03.06

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.06.03.06 - Revocation of Sales and Use Tax Licenses

A. The Comptroller may deny a license to an applicant, reprimand a licensee, or suspend or revoke a license:

(1) If the applicant or licensee fraudulently or deceptively obtains or attempts to obtain a license for the applicant or licensee or for another, or fraudulently or deceptively uses a license; or

(2) For cause.

B. The Comptroller shall schedule a hearing before taking any of the actions described in §A of this regulation. The hearing process is governed by COMAR 03.01.01.04D.

Md. Code Regs. 03.06.03.06

Regulations .06 and new Regulation .06 adopted effective January 14, 1999 (26:1 Md. R. 22)