(a) The department
may deny an application for renewal of a permit, license, or registration on
the same grounds for which the permit, license, or registration could be
revoked or suspended under AS 05.15 or this chapter.
(b) If it appears to the department that a
permittee, licensee, or registered vendor may not be in compliance with the
requirements of AS 05.15 or this chapter for the year preceding the year for
which a renewal of a permit, license, or registration is or may be sought, the
department may require that an applicant or prospective applicant submit
supplemental information before the department acts on any renewal
application.
(c) The department
shall use the following procedures before denying an application for renewal of
a permit, license, or registration:
(1) the
department will send the permittee, licensee, or registered vendor a written
notice of intent to deny the application for renewal; the notice must state the
grounds for denial and cite the evidence on which the department relied to
reach this conclusion;
(2) the
department will provide copies of all documentary evidence on which it relied
in reaching its determination;
(3)
the notice of intent to deny renewal must provide a period of time for the
permittee, licensee, or registered vendor to respond to the department's
reasons for denial; the time allowed must be not less than five days nor more
than 20 days from the day the permittee, licensee, or registered vendor
receives the notice; the permittee, licensee, or registered vendor may submit
evidence to the department as part of its response;
(4) if the permittee, licensee, or registered
vendor does not file a response to the notice of intent to deny renewal, the
denial becomes effective on the later of January 1 of the year for which
renewal is sought or the expiration of any temporary permit or license issued
to the applicant;
(5) if the
permittee, licensee, or registered vendor files a response to the department's
notice of intent to deny renewal, the department will provide for a review of
the allegations, evidence, and response by an appeals officer in the tax
division of the department who did not participate in the preparation of the
original notice; the appeals officer will issue a written decision that either
affirms or overrules the denial; the appeals officer may affirm for the reasons
expressed in the original denial or for any reason supported by the record; if
the record does not support a conclusion that the permittee, licensee, or
registered vendor violated AS 05.15 or this chapter as alleged, or if the
appeals officer determines that denial of renewal is not warranted, the appeals
officer shall overrule the denial; if affirmed, the denial becomes effective on
the later of January 1 of the year for which renewal is sought or the
expiration of any temporary permit or license issued to the
applicant;
(6) regardless of
whether the permittee, licensee, or registered vendor files a response to the
notice of intent to deny renewal, the permittee, licensee, or registered vendor
has 15 days from the date the denial becomes effective to appeal the denial to
a formal hearing under
15 AAC 160.910; notwithstanding
the filing of an appeal, the permittee, licensee, or registered vendor may not
engage in an activity requiring a permit, license, or registration beyond the
effective date of the department's action unless the denial has been
administratively or judicially stayed.
(d) Nothing in this section limits the
ability of the department to revoke or immediately revoke a permit, license, or
registration that has been renewed.
As of Register 165 (April 2003), the regulations attorney
made a technical revision under
AS
44.62.125(b)(6), to
15 AAC 160.886(c) (5).