Whenever any retailer or vendor not maintaining a place of business in this state or both within and outside this state and authorized to collect the tax herein levied fails to comply with any of the provisions of this subchapter of the State Tax Use Code or any order, rules, or regulations of the Tax Commission, the Tax Commission may, upon notice and hearing (as provided for in 68 O.S. § 1408), by order, revoke the use tax permit, if any, issued to such retailer or vendor, and, if any such retailer or vendor is a corporation authorized to do business in this state, may, after notice and hearing above provided, cancel said corporation’s license to do business in this state and shall issue a new license only when such corporation has complied with the obligations under this subchapter, the State Use Tax Code, or any order, rules, or regulations of the Tax Commission.
(Prior Code, § 1-91)
Statutory reference:
Related provisions, see 68 O.S. § 1408