Code of Maryland Regulations Title 03 — Comptroller
COMAR 03.06.03.06 — § 6 Revocation of Sales and Use Tax Licenses.
.06 Revocation of Sales and Use Tax Licenses.
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
.
Source: official text