Sec. 540.5. Surrender of certificates of authority

Every person whose certificate of authority has expired is required to immediately return such certificate of authority to the department. Where a certificate of authority which has expired, has been lost, stolen, destroyed or is otherwise unreturnable to the department, the owner, partner or responsible officer of a vendor which was issued such certificate is required to notify the Sales Tax Registration Unit that such certificate cannot be returned, setting forth the specific reasons for such failure. The notification must be in written form, signed by the owner, partner or responsible officer and received within a reasonable time after such expiration has occurred.