(a) General. An agency or subdivision will not reissue, renew or extend a license or agreement if it has been notified by the Commissioner that the licensee or provider is delinquent, until the agency or subdivision receives a certificate from the Commissioner that the person is in good standing with respect to any and all returns due and taxes payable to the Commissioner as of the date of issuance of the certificate. The Commissioner will issue such a certificate to the agency or subdivision, at the person's request, when the person has satisfied the Commissioner that he is in good standing.
(b) Suspension or revocation of state licenses.
1. General. M.G.L. c. 62C, § 47A requires state agencies to suspend or revoke the licenses of delinquent licensees at the request of the Commissioner.
2. Notice and hearing before licensing agency.
a. General. A license will be suspended or revoked at the request of the Commissioner only after the licensee has been afforded notice and an opportunity for a hearing before the licensing agency.
b. Procedure. Notice will be given and the hearing conducted in accordance with the rules governing license suspension or revocation hearings of the licensing agency.
The scope of the hearing will be limited to a determination whether the licensee has neglected or refused to file any returns or pay any taxes and whether the licensee has filed in good faith a pending application for abatement or a pending petition before the Appellate Tax Board prior to the date of the Commissioner's notice to the licensee or provider. The Commissioner's representations with respect to these issues in his notification to the agency will constitute prima facie evidence.
The propriety of the Commissioner's interpretation of the tax laws and the validity of the underlying tax or assessment will not be open to review at the hearing.
The Commissioner will have the right to intervene in the hearing.
c. Decision. The agency will suspend or revoke the license if it finds that any returns or taxes have not been filed or paid and that the licensee has not, prior to the date of the Commissioner's notice to him, filed in good faith a pending application for abatement or a pending petition before the Appellate Tax Board.
The agency will notify the Commissioner of its decision, whether or not he has intervened in the hearing.
d. Appeal. Any person aggrieved by the agency's decision may appeal therefrom pursuant to M.G.L. c. 30A, § 14.
3. Reinstatement. When a person whose license has been suspended or revoked at the request of the Commissioner satisfies the Commissioner that he has filed all required returns and paid all taxes due, the Commissioner will issue to the agency, at the person's request, a certificate that the person is in good standing with respect to any and all returns due and taxes payable to the Commissioner as of the date of issuance of the certificate. The agency will not reissue or renew the person's license until it receives such a certificate.
REGULATORY HISTORY
830 CMR 62C.47A.2: Delinquent Licensees and Providers (old number 62C.48)
REGULATORY HISTORY
Repealed: 11/25/22