TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 429 MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW
SECTION 429.120 REVOCATION OF CERTIFICATE OF REGISTRATION


 

Section 429.120  Revocation of Certificate of Registration

 

a)         The Department may, after notice and a hearing, revoke the certificate of registration of any person who violates any of the provisions of the Law.  Before revocation of a certificate of registration the Department shall, within 90 days after non-compliance and at least 7 days prior to the date of the hearing, give the person so accused notice in writing of the charge against him or her, and on the date designated shall conduct a hearing upon this matter.  The lapse of the 90 day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary.

 

b)         A person permitted by Section 429.115(c) to operate a cultivation center under a certificate of registration issued pursuant to the Retailers' Occupation Tax Act must cease selling medical cannabis if the certificate of registration is revoked unless and until the person obtains a certificate of registration issued pursuant to the Retailers' Occupation Tax Act or obtains a separate certificate of registration under the Law.

 

c)         The Department has the power, after notice and an opportunity for a hearing, to revoke a certificate of registration issued by the Department if the holder of the certificate of registration fails to file a return, or to pay the tax, fee, penalty, or interest shown in a filed return, or to pay any final assessment of tax, fee, penalty, or interest, as required by the Law or any other tax or fee Act administered by the Department.  [20 ILCS 2505/2505-380]

 

(Source:  Amended at 44 Ill. Reg. 10802, effective June 2, 2020)