§ 119-19. Authority of Secretary to cancel a license. - North Carolina Statutes

§ 119‑19.  Authority ofSecretary to cancel a license.

The Secretary of Revenue maycancel a license issued under this Article upon the written request of thelicense holder. The Secretary may summarily cancel a license issued under thisArticle or under Article 36C or 36D of Chapter 105 of the General Statutes whenthe Secretary finds that the license holder is incurring liability for the taximposed by this Article after failing to pay a tax when due under this Article.The Secretary may cancel the license of a license holder who files a falsereport under this Article or fails to file a report required under this Articleafter holding a hearing on whether the license should be cancelled.

The Secretary must send aperson whose license is summarily cancelled a notice of the cancellation andmust give the person an opportunity to have a hearing on the cancellationwithin 10 days after the cancellation. The Secretary must give a person whoselicense may be cancelled after a hearing at least 10 days' written notice ofthe date, time, and place of the hearing. A notice of a summary licensecancellation and a notice of hearing must be sent by registered mail to thelast known address of the license holder.

When the Secretary cancels alicense and the license holder has paid all taxes and penalties due under thisArticle, the Secretary must either return to the license holder the bond filedby the license holder or notify the person liable on the bond and the licenseholder that the person is released from liability on the bond. (1933, c. 544, s. 10; 1967,c. 1110, s. 12; 1973, c. 476, s. 193; 1995, c. 390, s. 24; 2004‑170, s.34.)