(a) In the event a permittee or licensee becomes delinquent in the payment of any taxes or fees, or fails to file any report required by § 67-3-1206 by the due date, the commissioner may suspend the permit or license held by the permittee or licensee.
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Terms Used In Tennessee Code 67-3-1210

  • Commissioner: means the commissioner of revenue or the commissioner's designated subordinate official. See Tennessee Code 67-3-103
  • Licensee: means any person who holds an uncancelled license authorized by the international fuel tax agreement and issued by a state of the United States, the District of Columbia, or a province or territory of Canada. See Tennessee Code 67-3-1201
  • Permittee: means any person who is the holder of a permit authorized to be issued under §. See Tennessee Code 67-3-1201
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(b) Should any of the delinquencies referenced in subsection (a) continue for a period of thirty (30) days, the commissioner may revoke the permit or license held by the permittee or licensee.
(c) Any permittee or licensee whose permit or license has been suspended or revoked under subsection (a) or (b) may, upon payment of the required taxes or fees, plus any penalty and interest, and filing the required reports, petition the commissioner for reinstatement of the permit or license that has been suspended or revoked. Upon receipt of a reinstatement fee of one hundred dollars ($100), the commissioner shall reinstate the permit or license.
(d) The commissioner may require the reinstatement fee of one hundred dollars ($100) for any permit or license to be made in cash or by money order, certified check or cashier’s check in any case where any two (2) checks issued by the permittee or licensee within one (1) calendar year have been dishonored.
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