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Title 15 . Revenue
Chapter 160 . (Repealed)
Section 886. Renewal of a permit, license, or registration

15 AAC 160.886. Renewal of a permit, license, or registration

(a) The department may deny an application for renewal of a permit, license, or registration on the same grounds for which the permit, license, or registration could be revoked or suspended under AS 05.15 or this chapter.

(b) If it appears to the department that a permittee, licensee, or registered vendor may not be in compliance with the requirements of AS 05.15 or this chapter for the year preceding the year for which a renewal of a permit, license, or registration is or may be sought, the department may require that an applicant or prospective applicant submit supplemental information before the department acts on any renewal application.

(c) The department shall use the following procedures before denying an application for renewal of a permit, license, or registration:

(1) the department will send the permittee, licensee, or registered vendor a written notice of intent to deny the application for renewal; the notice must state the grounds for denial and cite the evidence on which the department relied to reach this conclusion;

(2) the department will provide copies of all documentary evidence on which it relied in reaching its determination;

(3) the notice of intent to deny renewal must provide a period of time for the permittee, licensee, or registered vendor to respond to the department's reasons for denial; the time allowed must be not less than five days nor more than 20 days from the day the permittee, licensee, or registered vendor receives the notice; the permittee, licensee, or registered vendor may submit evidence to the department as part of its response;

(4) if the permittee, licensee, or registered vendor does not file a response to the notice of intent to deny renewal, the denial becomes effective on the later of January 1 of the year for which renewal is sought or the expiration of any temporary permit or license issued to the applicant;

(5) if the permittee, licensee, or registered vendor files a response to the department's notice of intent to deny renewal, the department will provide for a review of the allegations, evidence, and response by an appeals officer in the tax division of the department who did not participate in the preparation of the original notice; the appeals officer will issue a written decision that either affirms or overrules the denial; the appeals officer may affirm for the reasons expressed in the original denial or for any reason supported by the record; if the record does not support a conclusion that the permittee, licensee, or registered vendor violated AS 05.15 or this chapter as alleged, or if the appeals officer determines that denial of renewal is not warranted, the appeals officer shall overrule the denial; if affirmed, the denial becomes effective on the later of January 1 of the year for which renewal is sought or the expiration of any temporary permit or license issued to the applicant;

(6) regardless of whether the permittee, licensee, or registered vendor files a response to the notice of intent to deny renewal, the permittee, licensee, or registered vendor has 15 days from the date the denial becomes effective to appeal the denial to a formal hearing under 15 AAC 160.910; notwithstanding the filing of an appeal, the permittee, licensee, or registered vendor may not engage in an activity requiring a permit, license, or registration beyond the effective date of the department's action unless the denial has been administratively or judicially stayed.

(d) Nothing in this section limits the ability of the department to revoke or immediately revoke a permit, license, or registration that has been renewed.

History: Eff. 1/1/2003, Register 164; am 9/3/2005, Register 175

Authority: AS 05.15.060

AS 05.15.100

AS 05.15.122

AS 05.15.181

AS 05.15.183

AS 05.15.188

Editor's note: As of Register 165 (April 2003), the regulations attorney made a technical revision under AS 44.62.125 (b)(6), to 15 AAC 160.886(c) (5).


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Last modified 7/05/2006