Arizona Administrative Code › Title 15 - REVENUE › Chapter 3 - Department of Revenue - Luxury Tax Section › Article 3 - TAXES ON TOBACCO PRODUCTS › Section R15-3-308 - Revocation or Suspension of Distributor's License

Current through Register Vol. 30, No. 28, July 12, 2024
A. The Department shall not issue or renew a
				distributor's license if any of the conditions listed under A.R.S. §
									42-3401(E)
				-(F) applies. The Department shall give written notice of a denial to issue or
				renew a license to the applicant or licensee by delivering the notice by
				certified mail, return receipt requested, or by personal service, to the
				applicant or licensee's place of business.
B. Except as otherwise provided in A.R.S.
				§
									42-3401
				and this section, the Department may revoke or suspend a license for more than
				two violations within a three-year period of any provision of A.R.S. Title 42
				or this Article pursuant to A.R.S. §
									42-3401(G).
C. The Department may revoke a license for a
				violation of A.R.S. §§
									42-3401(F),
				42-3461(A)
				 or any other statute that permits
				revocation.
D. The Department shall
				give written notice of a revocation or suspension to a licensee by delivering
				the notice by certified mail, return receipt requested, or by personal service,
				to the licensee's place of business.
E. The applicant or licensee may request a
				hearing in writing within 30 days after receipt of the notice to appeal the
				Department's decision. If the notice is delivered by certified mail, return
				receipt requested, the applicant or licensee is presumed to have received
				notice upon the date shown on the return receipt signed by or on behalf of the
				applicant or licensee, or, if the receipt is unsigned, upon the date that the
				United States Postal Service attempted to deliver the notice. If the notice is
				delivered by personal service, the applicant or licensee is presumed to have
				received notice upon the date of service.
F. If the applicant or licensee does not file
				an appeal within the 30-day period, the Department's determination becomes
				final. The Department shall consider the appeal filed on the earlier of the
				date received by the Department or the date deposited in the United States mail
				as evidenced by a postmark. If the applicant or licensee files a timely appeal,
				the Department shall request a hearing by the Office of Administrative
				Hearings.
G. If the applicant or
				licensee appeals the revocation or suspension, the Department shall suspend
				action until the final order of the Department has been issued under A.A.C.
				R15-10-131.
H. Pursuant to A.R.S. §§
									41-1092.11(B)
				 and
				42-3401(J),
				the Department may order the summary suspension of a license, pending a hearing
				by the Office of Administrative Hearings on the revocation or suspension, if
				the Department finds the public health, safety or welfare imperatively requires
				emergency action and incorporates that finding in the written notice described
				in subsection (D).
I. In the event
				a license is revoked, the person holding the revoked license is subject to the
				final monthly reporting requirement of A.A.C.
				R15-3-307(B).
J. In the event a license is suspended, the
				licensee remains subject to the final monthly reporting requirement as provided
				in A.R.S. §§
									42-3462
				and
				42-3501
				during the period of suspension.