(35 ILCS 505/16) (from Ch. 120, par. 432)
Sec. 16. The Department may, after 5 days' notice, revoke the
distributor's, receiver's, or supplier's license or
permit of any
person (1) who does
not operate as a distributor, receiver, supplier (a) under
Sections 1.2,
1.14, or 1.20, (2) who violates
any provision of this Act or any rule or regulation promulgated by the
Department under Section 14 of this Act, or (3) who refuses to allow any
inspection or test authorized by this Law.
Any person whose returns for 2 or more consecutive months do not show
sufficient taxable sales to indicate an active business as a distributor,
receiver, or
supplier shall be deemed to not be operating as a distributor, receiver, or
supplier
as defined in Sections 1.2, 1.14 or 1.20.
The Department may, after 5 days notice, revoke any distributor's,
receiver's, or
supplier's license of a person who is registered as a reseller of motor
fuel pursuant to Section 2a or 2c of the Retailers' Occupation Tax Act and
who fails to collect such prepaid tax on invoiced gallons of motor fuel sold or
who fails to deliver a statement of tax paid to the purchaser or to the
Department as required by Sections 2d and 2e of the Retailers' Occupation Tax
Act.
The Department may, on notice given by registered mail, cancel a
Blender's Permit for any violation of any provisions of this Act or for
noncompliance with any rule or regulation made by the Department under
Section 14 of this Act.
The Department, upon complaint filed in the circuit court, may, by
injunction, restrain any person who fails or refuses to comply with the
provisions of this Act from acting as a blender or distributor of motor
fuel, supplier of special fuel, or
receiver of fuel in this State.
The Department may revoke the motor fuel use tax license of a
motor
carrier registered under
Section 13a.4, or that is required to be registered under the terms of the
International Fuel Tax Agreement, that violates any provision of this Act or
any
rule promulgated by the Department under Sections 14 or 14a of this Act.
Motor fuel use tax licenses that have been revoked are subject to a $100
reinstatement fee.
Licensees registered or required to be registered under Section 13a.4,
or persons required to obtain single trip permits under Section 13a.5, may
protest any action or audit
finding made by the Department by making a written request for a hearing within
30 days after service of the notice of the original action or finding. If the
hearing is not requested within 30 days in writing, the original finding or
action is final. Once a hearing has been properly requested, the Department
shall give at least 20 days written notice of the time and place of the
hearing.
(Source: P.A. 94-1074, eff. 12-26-06.)
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