The issue is whether Respondent's Certificate of Registration 39-8011930243-9 should be revoked for the reasons stated in an Administrative Complaint for Revocation of Certificate of Registration (Administrative Complaint) issued by the Department of Revenue (Department) on June 5, 2014.Dealer failed to comply with the terms of a compliance agreement; revocation of certificate of registration recommended.
Whether the Department of Revenue (Department or Petitioner) may revoke the certificate of registration issued to Respondent for failure to comply with the terms of a compliance agreement.Petitioner proved that Respondent breached the compliance agreement. Revocation of Respondent's certificate of registration is not warranted because Respondent satisfied its past-due tax obligation.
