New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 1 - Cigarette Tax › Part 71 - Agent's License › Section 71.7 - Notification of cancellation, suspension or refusal to license

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 472(1), 480(5), 1081 and 1091(b)
(a) A notice of proposed refusal to license
					 or a notice of proposed cancellation or suspension of a license will be sent by
					 registered or certified mail to the applicant or agent, as the case may be, at
					 its last known address. Unless the applicant or agent, in writing, subsequently
					 notifies the Department of Taxation and Finance to the contrary, the last known
					 address shall be, in the case of an applicant, the address on its application
					 for a license as a cigarette agent and, in the case of an agent, the address on
					 its last return filed with the department. Such notifications will set forth
					 the basis for cancellation or suspension of a license or the basis for refusal
					 to license and contain a statement to the effect that the impending
					 cancellation, suspension or refusal may be protested through a hearing process
					 provided a petition for such protest is filed within 90 days after the date of
					 such notice.
(b) In the case of a
					 person applying for a license as a cigarette agent, a notice of proposed
					 refusal to license will be issued promptly after the application for the
					 license is received by the Department of Taxation and Finance.
(c) Unless acts involving falsity or fraud
					 are at issue, a notice of proposed cancellation or suspension of a license or
					 of proposed refusal to license must be issued within five years from the date
					 of the act or omission which formed the basis for such cancellation, suspension
					 or refusal to license (see sections
					 71.5 and
					 71.6 
					 of this Part). Where acts involving falsity or fraud are at issue, such notices
					 may be issued at any time.
(d) All
					 of the provisions applicable to a notice of deficiency under article 27 of the
					 Tax Law, including but not limited to the abatement authority contained in
					 subsection (c) of section 1096 of such article, shall apply to a notice of
					 proposed cancellation or suspension or a notice of proposed refusal to license
					 issued pursuant to this section, insofar as such provisions can be made
					 applicable, with such modifications as may be necessary in order to adopt the
					 language of such provisions to the notices of proposal. Provided however, the
					 provisions of this section are controlling wherever they are in conflict with
					 the provisions of article 27.
(e)
					 Where a license is cancelled or suspended prior to a hearing, the cancellation
					 or suspension may be protested through the hearing process, provided a petition
					 for such protest is filed within 90 days after the date of the notice of
					 cancellation or suspension.
(f) See
					 Part 3000 of this Title for hearing procedures in the Division of Tax Appeals
					 and Part 4000 of this Title for conciliation proceedings in the Bureau of
					 Conciliation and Mediation Services of the Divisions of Taxation.