# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 06 — Sales and Use Tax

### Chapter 03 — Administrative and Procedural Regulations — Sales and Use, and Admissions and Amusement Taxes

#### Regulation .06 Revocation of Sales and Use Tax Licenses.

*COMAR 03.06.03.06*

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.