63-2470. (1) A licensee may cancel his license at any time without prejudice, unless the commission has issued a notice of revocation letter to the licensee. If the licensee cancels his license after receiving a notice of revocation, then the cancellation will be treated as a revocation.(2) All licenses issued under this chapter may be held only by persons actively engaged in activities requiring a license under this chapter. Any person not so engaged shall surrender his license to the commission for cancellation. A person is actively engaged in activities requiring a license under this chapter when such person is:(a) A distributor:(i) Purchasing, selling or otherwise transferring motor fuel or other petroleum products or gaseous fuel decals; or(ii) Reporting receipts, disbursements or other transactions subject to the motor fuel tax, transfer fee or gaseous fuel decals;(b) An international fuel tax agreement (IFTA) licensee accruing reportable distance and fuel use in any IFTA jurisdiction. The IFTA licensee is not actively engaged in these activities when the requirements for cancellation or denial of renewal are met according to the IFTA articles of agreement, article III, section R345, license renewal (revised July 2013).(3) A license authorized under this chapter may be denied, revoked or suspended when:(a) The licensee or applicant fails to comply with the motor fuels laws of this state or any other jurisdiction; or(b) The licensee does not maintain any required bond; or(c) The licensee is not actively engaged in the activities identified in subsection (2) of this section for twelve (12) consecutive months.(4) An IFTA licensee may appeal the denial, cancellation or revocation of an IFTA license following the procedure in the IFTA articles of agreement, article XIV (revised July 2013). The decision of the state tax commission is final and must be issued pursuant to section 63-3045B, Idaho Code, using a thirty (30) day appeal period.(5) When the state tax commission decides to deny, cancel or revoke a distributor license, it shall immediately notify the person of that decision at the person’s last known address. The notice must be accompanied by an explanation of the specific reason for the decision and the right to appeal the decision. Within sixty-three (63) days after the notice is mailed, the person may file a protest in writing requesting a review of the decision. The appeal must contain legal or factual reasons why the person disagrees with the decision. The person may not make any proceedings at court or other action until the appeal rights relating to the decision have become final.(6) The decision of the state tax commission is final and must be issued pursuant to section 63-3045B, Idaho Code.(7) The distributor may only appeal the denial of a properly completed application. When any of the required information is not provided, the state tax commission may consider the application incomplete and request additional information, return the application or deny the application.(8) A person will not be issued a distributor license after one has previously been revoked, unless the state tax commission is satisfied that the former holder of the license will comply with all the requirements of this chapter and correct any other violations of this chapter upon which the revocation was based. All bonding requirements for the reinstated licensee must be met. A bond waiver may not be requested for five (5) years after the reinstatement of the license. A reinstated distributor’s bond is not subject to the maximum bonding limits in section 63-2428, Idaho Code, but may not exceed the estimated tax liability for six (6) months.(9) When a license is revoked within one (1) year of a previous revocation, there is no right to appeal the second revocation.