Alaska Administrative Code — Title 15 (Revenue)

15 AAC 160.885

Immediate revocation

Official textakleg.govlast amended Sep 03, 200513 subsections

# (a)

The department may immediately revoke a permit, license, or registration issued under AS 05.15 and this chapter if

# (1)

a permittee or licensee fails to comply with the requirements of AS 05.15 and this chapter for the distribution of net proceeds or limitations on expenses;

# (2)

a permittee or licensee fails to file timely a report required by AS 05.15 or this chapter;

# (3)

a permittee is not a municipality or qualified organization;

# (4)

a permittee pays gaming taxes, prizes, or expenses with net proceeds; or

# (5)

a registered vendor fails to pay to a permittee the statutorily required percentage of the ideal net upon delivery of a pull-tab series to the registered vendor.

# (b)

The department will use the following procedures when immediately revoking a permit, license, or registration:

# (1)

the department will send to the permittee, licensee, or registered vendor a written notice of intent to revoke immediately; the notice must allege a violation of one or more of the provisions listed in (a) of this section and cite the evidence on which the department relied to determine that the violation had occurred;

# (2)

the department will provide copies of all documentary evidence on which it relied in reaching its determination;

# (3)

the notice of intent to revoke immediately shall provide the permittee, licensee, or registered vendor a period of time to show cause why the department should not immediately revoke the permit, license, or registration; the time allowed must be not less than five days nor more than 20 days from the day that the permittee, licensee, or registered vendor receives the notice; the permittee, licensee, or registered vendor may submit evidence as part of its response;

# (4)

if the permittee, licensee, or registered vendor does not file a response to the notice of intent to revoke immediately, the revocation becomes effective after expiration of the period of time allowed for response in the notice;

# (5)

if the permittee, licensee, or registered vendor files a response to the department's notice of intent to revoke immediately, an appeals officer within the tax division of the department who did not participate in the preparation of the original notice shall review the allegations, evidence, and response; the appeals officer shall issue a written decision that either affirms or overrules the immediate revocation; the appeals officer may affirm for the reasons expressed in the notice or for any reason supported by the record; if affirmed, the immediate revocation becomes effective five days after the date of the decision issued by the appeals officer; if the record does not support a determination that the permittee, licensee, or registered vendor violated AS 05.15 or this chapter as alleged, or if the appeals officer determines that immediate revocation is not warranted, the appeals officer shall overrule the immediate revocation;

# (6)

regardless of whether the permittee, licensee, or registered vendor files a response to the notice of intent to revoke immediately, the permittee, licensee, or registered vendor has 15 days from the date that the immediate revocation becomes effective to appeal the revocation to a formal hearing under 15 AAC 160.910; notwithstanding the filing of an appeal, the permittee, licensee, or registered vendor may not engage in an activity requiring a permit, license, or registration beyond the effective date of the department's action unless the revocation has been administratively or judicially stayed.
(Eff. 1/1/2003, Register 164; am 9/3/2005, Register 175)
Statutory Authority:
Authority:
AS 05.15.060 AS 05.15.122 AS 05.15.183
AS 05.15.100 AS 05.15.181 AS 05.15.188

Amendment history

Eff. 1/1/2003, Register 164; am 9/3/2005, Register 175

Source: official source document (full AAC Title 15 PDF)

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