Illinois Administrative Code
Title 86 - REVENUE
Part 423 - CANNABIS PURCHASER EXCISE TAX
Section 423.140 - Revocation of Certificate of Registration

a) The Department has the power, after notice and an opportunity for a hearing, to revoke a certificate of registration issued by the Department if the holder of the certificate of registration fails to file a return, or to pay the Tax, fee, penalty, or interest shown in a filed return, or to pay any final assessment of Tax, fee, penalty, or interest, as required by the Law or any other tax or fee Act administered by the Department. [20 ILCS 2505/2505-380(a)]

b) The Department, after notice and hearing, will revoke the certificate of registration (including all sub-certificates of registration, if any, issued under Section 423.135) of any cannabis retailer who violates any of the provisions of the Law. Before revocation of a certificate of registration, the Department will, within 90 days after non-compliance and at least 7 days prior to the date of the hearing, give the cannabis retailer notice in writing of the charge against him or her, and on the date designated will conduct a hearing upon this matter. The lapse of the 90-day period shall not preclude the Department from conducting revocation proceedings at a later date if necessary.

c) The Department will notify the Department of Financial and Professional Regulation upon revocation of a certificate of registration issued to a cannabis retailer.