Chapter 2 - Tax Compliance Regulations

Question 1

Definition: Means the failure by a certificate holder, licensee, registration holder, or permit holder, to pay all undisputed taxes and unemployment insurance contributions, as determined by the Office of the Comptroller or the Secretary of Labor, Licensing, and Regulation, that are payable to the Office of the Comptroller or the Secretary of Labor, Licensing, and Regulation, in a manner satisfactory to the unit of the State responsible for collection of the payment

Answer 1

Delinquent

Question 2

Definition: means any license, permit, certification, or registration granted by the Board for the period immediately following a period for which the person previously possessed the same or a substantially similar license, permit, certification, or registration

Answer 2

Renewal License

Question 3

Definition: Means a written or electronic notification created by the unit of the State responsible for collection of taxes or unemployment insurance contributions attesting that the renewal applicant is no longer delinquent

Answer 3

Verification

Question 4

Is a renewal applicant has been identified as delinquent by the Office of the Comptroller of the Department of Labor, Licensing, and Regulation, the Board shall issue a written notice to the renewal applicant stating that:

Answer 4

(1) The renewal applicant has been identified by the Office of the Comptroller of the Department of Labor, Licensing, and Regulation as delinquent in the payment of taxes or unemployment insurance contributions as applicable; and
(2) The renewal license will be denied if a verification is not submitted to the Board within 30 days after the notice is issued or before the expiration date of the current certificate, license, registration, or permit, whichever is later.

Question 5

If the Board does not receive a verification within 30 days after the Board issued the notice or before the expiration date of the current certificate, license, registration, or permit, whichever is later, the Board shall;

Answer 5

(1) Deny the renewal license

(2) Inform the renewal application in writing that the renewal license has been denied