Section 152.15. Revocation.

  If an assessed tax or fee has not been paid when due and the person has not filed a written appeal within 30 days of the notification of action or audit finding, that tax or fee becomes delinquent. A notice of delinquency and revocation shall be sent to the last known address of the licensee or registrant advising of the immediate revocation of fuel tax licensing, IRP registration privileges, or hire operating authority. A license may also be revoked if the licensee fails to comply with the provisions of this chapter or the provisions of the IFTA or IRP. An appealable notice of revocation shall be mailed to the licensee's or registrant's mailing address of record. If the appeal is not filed within 30 days, the revocation shall be final and conclusive. A license or registrant's licensing privileges shall remain revoked until the reason for the revocation has been removed. In addition, the department may revoke, suspend or refuse any registration, certificate or permit issued under the authority of the department upon revocation of a person's fuel tax or IRP licensing privileges.

Cr. Register, August, 1993, No. 452 , eff. 9-1-93; renum. from Trans 152.10 and am., Register, May, 1997, No. 497 , eff. 6-1-97; CR 04-004 : am. Register December 2004 No. 588 , eff. 1-1-05; 2013 Wis. Act 363 : am. Register May 2014 No. 701 , eff. 6-1-14.