§ 44-19-4 - Return of permit on cessation of business – Cancellation.
SECTION 44-19-4
§ 44-19-4 Return of permit on cessation ofbusiness – Cancellation. – (a) Whenever any person holding a permit as provided in this chapter ceases toconduct the business for which the permit was issued at the place named, theperson shall immediately return that permit to the tax administrator forcancellation.
(b) Whenever any person files returns for twelve (12)successive monthly periods or four (4) successive quarterly periods, as thecase may be, showing no sales, the tax administrator may, after giving theperson notice, in writing, of his or her intent to cancel the permit orpermits, cancel the permit or permits unless the person objects to thecancellation, in writing, within thirty (30) days of the mailing of the notice.If an objection is filed, the tax administrator shall, as soon as possible, fixa time and place for a hearing requiring the person to show cause why his orher permit or permits should not be canceled as a result of the cessation ofbusiness for which the permit was issued.