(a)

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Terms Used In Tennessee Code 67-4-1016

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-1001
  • Person: means and includes every individual, firm, association, joint-stock company, syndicate and corporation. See Tennessee Code 67-4-1001
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
(1) The commissioner may revoke any license issued under this part upon the failure of the licensee to pay the tax or taxes imposed by this part, or for the violation of any provision of this part or any rule or regulation promulgated by the commissioner under the authority vested in the commissioner.
(2) The commissioner shall, before revoking any license, notify the licensee, by letter addressed and mailed to the last known address of the licensee, and shall afford the licensee an opportunity to be heard in person or by counsel in reference to the license. This notice shall be mailed at least ten (10) days prior to a date set for hearing.
(3) Pending final determination of the notice or hearing, the licensee may continue to buy, sell and distribute tobacco products. The commissioner may require bond with good and solvent surety in such amount as may be deemed necessary to protect the state‘s interest.
(4) The commissioner has the power to issue subpoenas as provided in § 67-4-1017.
(5) The hearing authorized under this subsection (a) shall be held and conducted in accordance with the procedure as outlined under § 67-4-1021.
(b)

(1) At such time and place of the hearing so designated, or at any time and/or place to which the commissioner, or the commissioner’s duly authorized agent, representative or employee, may adjourn such hearing, the matters under consideration shall be gone into, and, after a full hearing the commissioner, or the commissioner’s duly authorized agent, representative and/or employee, shall make such finding as, in the commissioner’s opinion, the facts may warrant, and if the commissioner determines that the licensee has failed to pay the tax or taxes imposed by the terms of this part when due, or has violated any rule or regulation promulgated by the commissioner under the authority vested in the commissioner by the terms of this part, or has been guilty of a violation of any of this part, as charged, the license of such licensee shall be revoked; otherwise, the charges shall be dismissed, and the license shall continue in force unimpaired. If the commissioner finds that the licensee is guilty of the delinquency charged, but further finds that such violation by the licensee was unintentional or inadvertent, the commissioner, or the commissioner’s duly authorized agent, representative or employee, may suspend the license of the licensee for a period not exceeding thirty (30) days; or may, if the licensee shall not previously have been found guilty of any delinquency by the commissioner under this part, or the dereliction charged be remedied by the licensee at or prior to the time of the hearing, dismiss the proceeding and charges against the licensee upon the payment by the licensee of all costs and fees incurred in holding and having the hearing.
(2) The hearing authorized under this subsection (b) shall be held and conducted in accordance with the procedure as outlined under § 67-4-1021.
(c) The ruling or order issued by the commissioner with reference to the revocation or suspension of any tobacco license may only be reviewed in the manner and in accordance with the procedure authorized under § 67-4-1021.
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