Sec. 411.7. Notifications of cancellation, suspension or refusal to register

Tax Law, § 283(6)

(a) A notice of proposed cancellation or suspension of registration or a notice of proposed refusal to register will be sent by registered or certified mail to the registrant or applicant respectively at its last known address reflected on its application for registration as a distributor of motor fuel or the address reflected on its last return filed with the Department of Taxation and Finance. Such notifications will outline the basis for cancellation or suspension of a registration or the basis for refusal to register and contain a statement to the effect that the impending cancellation, suspension or refusal may be protested through a hearing process and that a petition for such protest must be filed within 90 days after the date of such notice. Where a timely application for a hearing to protest a proposed cancellation, suspension or denial of a registration as a distributor of motor fuel is made, a hearing will be scheduled and conducted in accordance with the Tax Appeals Tribunal's procedures.

(b) In the case of a person applying for registration as a distributor of motor fuel, a notice of proposed refusal to register will be issued promptly after the application for the registration 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 registration or of proposed refusal to register must be issued within five years from the date of the act or omission which formed the basis for such cancellation, suspension or denial. (See sections 411.5 and 411.6 of this Part.) Where acts involving falsity or fraud are at issue, such notices may be issued at any time.

(d) Where a registration 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.

(e) For hearing procedures see Part 3000 of this Title.