41A.01.070 Revocation of License; Hearing to Show Case; Reinstatement
(a) The commissioner may revoke a license for reasonable cause. Before revoking a license, the Tax Commissioner shall grant a hearing in accordance with the rules and regulations prescribed by the Tax Commission to allow the person to show cause why the license should not be revoked.
(b) Before a new license may be issued to a person who is obligated to remit the tax imposed by this chapter and whose license was revoked, the person shall pay to the commissioner the amount of any delinquent tax, penalties, and interest remaining.