(1) If the holder of the motor carrier license at any time refuses or neglects to file the required quarterly report, and pay the full amount of tax at the time and in the manner and place the quarterly report is required to be filed, the department may revoke, after a conference held with the department, a license issued pursuant to section 5, and shall promptly notify the holder of the license of the revocation by notice sent by registered mail to the last known address of the holder. If the quarterly report is filed and the tax is paid within 7 days after their due date and it is established that the delay was due to accident or reasonable cause, the department may continue the license.
  (2) The department may refuse to issue a license if the application meets 1 or more of the following conditions:

Terms Used In Michigan Laws 207.216

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Department: means the revenue division of the department of treasury. See Michigan Laws 207.211
  • Motor carrier: means :
  (i) A person who operates or causes to be operated a qualified commercial motor vehicle on a public road or highway in this state and at least 1 other state or Canadian province. See Michigan Laws 207.211
  • Person: means a natural person, partnership, firm, association, joint stock company, limited liability company, limited liability partnership, syndicate, or corporation, and any receiver, trustee, conservator, or officer, other than a unit of government, having jurisdiction and control of property by virtue of law or by appointment of a court. See Michigan Laws 207.211
  •   (a) Is filed by a person whose license at any time has been revoked by the department.
      (b) Contains a misrepresentation, misstatement, or omission of information required by the application.
      (c) Is filed by another person as a subterfuge for the real person in interest whose license has been revoked for cause by the department.
      (d) Is filed by a person who is delinquent in the payment of a fee, tax, penalty, or other amount due the department.
      (3) A person whose license has been revoked or a person who has been refused a license may appeal the decision of the department under the procedures prescribed in Act No. 122 of the Public Acts of 1941, being section 205.1 to 205.31 of the Michigan Compiled Laws.