If any retailer maintaining a place of business in this state, or authorized to collect the tax imposed by this chapter, fails to comply with any of the provisions of this chapter, or with any order or regulation of the commissioner, the commissioner, by order, may revoke the permit, if any was issued to such retailer, or if the retailer is a corporation or limited liability company authorized to do business in this state, the commissioner may certify to the secretary of state a copy of an order finding that such retailer has failed to comply with certain specified provisions, orders, rules, or regulations. The secretary of state, upon receipt of such certified copy, may revoke the certificate authorizing such corporation or limited liability company to do business in this state, and shall issue a new certificate only when the corporation or limited liability company shall have obtained from the commissioner an order finding that the corporation or limited liability company has complied with its obligations under this chapter. Any order shall be made under this section only after a retailer has had an opportunity, upon ten days’ notice of the time, place, and purpose of a hearing, to show cause why such order should not be made. The commissioner may issue a new permit after a revocation.

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Terms Used In North Dakota Code 57-40.2-10

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49