Code of Virginia - Title 58.1 Taxation - Section 58.1-2409 Revocation and suspension of certificate

§ 58.1-2409. Revocation and suspension of certificate

Upon the failure of a rentor to comply with any provision of this chapter or rule or regulation of the Commissioner, the certificate of registration of such person shall be subject to suspension or revocation. A hearing shall be held to determine whether the certificate shall be suspended or revoked. The Commissioner shall give the holder of the certificate ten days' notice, in writing, of the hearing. The notice shall specify the time and place of the hearing and shall require the holder to show cause why the certificate should not be revoked or suspended. The notice shall be effective if personally served on the holder or if served by certified mail at the last known address of the holder. A rentor whose certificate of registration has been previously suspended or revoked, shall pay the Commissioner a fee of ten dollars for the renewal or reissuance of a certificate of registration.

The Commissioner shall forthwith cancel any certificate of registration of a rentor who (i) fails to make a timely return, provided the Commissioner has mailed notice of such failure to the rentor ten days prior to cancellation; (ii) fails to remit with any return the taxes payable as stated on such return; or (iii) fails to satisfy an assessment by the Commissioner or institute an appeal in a timely manner as provided in § 58.1-2426.

(Code 1950, § 58-685.17:1; 1974, c. 477; 1982, c. 141; 1984, c. 675.)

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Last modified: April 16, 2009