1997 Minnesota Statutes

     297A.065 Cancellation of permits. 

    The commissioner may cancel a permit when one of the 
 following conditions occurs: 

    (1) the permit holder has not filed a sales or use tax 
 return for one year or more; 

    (2) the permit holder has not reported any sales or use tax 
 liability on the permit holder's returns for two or more years; 
 or 

    (3) the permit holder requests cancellation of the permit. 

    HIST: 1989 c 277 art 1 s 14