Regulation .06 Revocation of Sales and Use Tax Licenses.
Regulation .06 Revocation of Sales and Use Tax Licenses.LinkCopy Citation
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 03.01.01.04.