Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.24 - Reinstatement of License Canceled for Cause

Current through Register Vol. 47, No. 3, July 24, 2024
A license canceled for cause will be reinstated only on such
				  terms and conditions as the cause may warrant. Terms and conditions will
				  include payments of any applicable fuel tax liability including interest and
				  penalty which is due the department.
Pursuant to the director's statutory authority in Iowa Code
				  section
				  452A.68
				  to restore licenses after being canceled for cause, the director has determined
				  that upon the cancellation of a motor vehicle fuel tax license the initial
				  time, the licensee will be required to pay all delinquent fuel tax liabilities
				  including interest and penalty, to file returns, and to post a bond and have
				  refrained from activities requiring a license under sections
				  452A.4
				  and
				  452A.6
				  during the waiting period as required by the director prior to the
				  reinstatement or issuance of a new motor vehicle fuel tax license.
As set forth above, the director may impose a waiting period
				  during which the licensee must refrain from activities requiring a license
				  pursuant to the penalties provided in Iowa Code section
				  452A.74
				  for a period not to exceed 90 days as a condition for the restoration of a
				  license or the issuance of a new license after cancellation for cause. The
				  department may require a statement that the licensee has fulfilled all
				  requirements of said order canceling the license for cause and the dates on
				  which the license holder refrained from restricted activities.
Each of the following situations will be considered one
				  offense for the purpose of determining the waiting period to reinstate a
				  license canceled for cause or issuing a new license after being canceled for
				  cause unless otherwise noted.
Failure to post a bond as required.
Failure to file a report or return timely.
Failure to pay tax timely (including unhonored payments,
				  failure to pay and late payments).
Failure to file a return and pay tax as shown on the return
				  (counts as one offense).
The hearing officer or director of revenue may order a
				  waiting period after the cancellation for cause not to exceed:
Five days for one through five offenses.
Seven days for six or seven offenses.
Ten days for eight or nine offenses.
Thirty days for ten offenses or more.
The hearing officer or director of revenue may order a
				  waiting period not to exceed:
Forty-five days if the second cancellation for cause occurs
				  within 24 months of the first cancellation for cause.
Sixty days if the second cancellation for cause occurs within
				  18 months of the first cancellation for cause.
Ninety days if the second cancellation for cause occurs
				  within 12 months of the first cancellation for cause.
Ninety days if the third cancellation for cause occurs within
				  36 months of the second cancellation for cause. See 701-subrule 7.24(1) for
				  rights to appeal.
This rule is intended to implement Iowa Code section
				  452A.68
				  as amended by 1999 Iowa Acts, Senate File 136.