Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-68-405
Revocation Or Suspension Of Permit -- Appeal
15-68-405 . Revocation or suspension of permit -- appeal.
# (1)
Subject to the provisions of subsection (2), the department may, for reasonable cause, revoke or suspend any permit held by a person that fails to comply with the provisions of this chapter.
# (2)
The department shall provide dispute resolution on a proposed revocation or suspension pursuant to 15-1-211 .
# (3)
If a permit is revoked, the department may not issue a new permit except upon application accompanied by reasonable evidence of the intention of the applicant to comply with the provisions of this chapter. The department may require security in addition to that authorized by 15-68-512 in an amount reasonably necessary to ensure compliance with this chapter as a condition for the issuance of a new permit to the applicant.
# (4)
A person aggrieved by the department's final decision to revoke a permit, as provided in subsection (1), may appeal the decision to the Montana tax appeal board within 30 days after the date on which the department issued its final decision.
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In this chapter (40 sections)
- 15-68-103 · Presumption Of Taxability -- Value -- Rules
- 15-68-104 · And 15-68-105 Reserved
- 15-68-106 · Separate Statement Of Tax -- No Advertising To Absorb Or…
- 15-68-107 · Liability Of User For Payment Of Use Tax
- 15-68-108 · And 15-68-109 Reserved
- 15-68-110 · Collection Of Sales Tax And Use Tax -- Listing Of Business…
- 15-68-111 · Short-Term Rental Marketplace Registration -- Collection Of…
- 15-68-201 · Nontaxable Transaction Certificate -- Requirements
- 15-68-202 · Nontaxable Transaction Certificate -- Form
- 15-68-203 · Through 15-68-205 Reserved
- 15-68-206 · Exemption -- Government Agencies
- 15-68-207 · Exemption -- Isolated Or Occasional Sale Or Lease Of…
- 15-68-208 · Nontaxability -- Sale Of Property For Resale
- 15-68-209 · Nontaxability -- Sale Of Service For Resale
- 15-68-210 · Nontaxability -- Lease For Subsequent Lease
- 15-68-211 · Nontaxability -- Use Of Property For Leasing
- 15-68-212 · Nontaxability -- Nonprofits
- 15-68-401 · Seller's Permit
- 15-68-402 · Permit Application -- Requirements -- Place Of Business --…
- 15-68-403 · And 15-68-404 Reserved
- 15-68-405 · Revocation Or Suspension Of Permit -- Appeal
- 15-68-406 · Through 15-68-409 Reserved
- 15-68-410 · Improper Use Of Subject Of Purchase Obtained With…
- 15-68-411 · Commingling Nontaxable Certificate Goods
- 15-68-501 · Liability For Payment Of Tax -- Security For Retailer…
- 15-68-502 · Returns -- Payment -- Authority Of Department
- 15-68-503 · And 15-68-504 Reserved
- 15-68-505 · Credit For Taxes Paid On Worthless Accounts -- Taxes Paid…
- 15-68-506 · Credit -- Out-Of-State Taxes
- 15-68-507 · Through 15-68-509 Reserved
- 15-68-510 · Vendor Allowance
- 15-68-511 · Reserved
- 15-68-512 · Security -- Limitations -- Sale Of Security Deposit At…
- 15-68-513 · Examination Of Return -- Adjustments -- Penalty And…
- 15-68-514 · Penalties And Interest For Violation
- 15-68-515 · Reserved
- 15-68-516 · Authority To Collect Delinquent Taxes
- 15-68-517 · Interest On Deficiency
- 15-68-518 · And 15-68-519 Reserved
- 15-68-520 · Limitations