Process concerning the suspension or revocation of a permit or license
Online Version of Form 15-002, Updated January 1, 2015.
The Mississippi Department of Revenue (DOR) is the state agency responsible for the administration of the revenue laws necessary to fund public services for you and your fellow citizens. This responsibility includes issuance of certain permits or licenses (referred to generically in this brochure as “permit”.)
When the holder of the permit is outside compliance with Mississippi law and/or regulations, it becomes necessary to revoke or suspend that permit.
This publication is an overview of the process used to advise you, the permit holder, about the intended action and your rights for a hearing on the matter. The process described in this brochure applies to all permits issued by the DOR (including beer permits and sales tax permits) except for permits issued by the Alcoholic Beverage Control (ABC). (See Title 35, Part II, of the MS Administrative Code for information on the ABC administrative processes.
You are responsible for being aware of the Mississippi tax laws, rules, and regulations regarding your permit. Please see Chapter 77, Title 27 of the Miss. Code Ann., and Title 35, Part I, Chapter 01 of the MS Administrative Code for a more detailed explanation of the law and administrative procedures of the DOR. Access to this information is available online at www.dor.ms.gov. You may also contact the DOR with any questions about this information.
Topics
Notice
If the DOR determines that there is a basis for suspension or revocation of your permit, you will be mailed or hand delivered a “Notice of Intent” regarding this proposed suspension or revocation. The notice will include the reason(s) for the intended action and will advise you of your right to file a written request with the Review Board for a hearing regarding the proposed suspension or revocation. You have 30 days from the mailing date of this notice to appeal this action to the Review Board. Please enclose a completed power of attorney, if represented, and a copy of the letter of intent to revoke or suspend the permit.
Your appeal will not be considered if you do not file the request timely. Your appeal will only be considered timely if you: 1) complete the Review Board Appeal Petition request on Taxpayer Access Point (TAP), found at www.dor.ms.gov by midnight of the 30th day, 2) submit a written appeal by other electronic means by midnight of the 30th day, 3) mail a written appeal with a postmark on or before the 30th day, or 4) hand deliver a written appeal to the Review Board office during normal business hours on or before the 30th day.
If you fail to appeal within the 30-day period, it is considered that you have had an opportunity for a hearing and the action of the Department will take effect as set out in the notice without any further action by the Department. The action is not subject to any further review by the Board of Tax Appeals or a court.
If the decision of the Department is due to an incomplete application or failure of the applicant to post the required bond, then the decision of the Department may not be appealed.
If mailed, the Notice of Intent will be sent to you by First Class U.S. Mail to the most recent mailing address the DOR has on record for you concerning the permit in question. It is your responsibility to make sure the DOR has your correct mailing address and contact information in regard to any permit issued by the DOR that you hold.
Failure of the person requesting the hearing or his designated representative to attend a hearing or submit his position in writing in lieu of attendance by the date specified by the Review Board or by the hearing date shall constitute an involuntary withdrawal of the appeal.
Review Board Hearing
The hearing is informal with the rules of evidence being relaxed. It will be heard by a hearing officer appointed by the Commissioner of Revenue. The hearing officer will be a DOR employee that is independent of the department that initiated the action to revoke or suspend your permit. Other DOR employees may attend the hearing to explain the reason(s) why a suspension or revocation of the permit is needed, to give evidence, or to observe; however, the decision on the matter is made by the hearing officer. In addition to DOR employees, other persons may also give evidence at the hearing.
At the hearing you will have the opportunity to tell the hearing officer why you disagree with the intent to suspend or revoke your permit. You may also present documentation and/or other evidence you wish the hearing officer to consider.
After the hearing, an Order will be mailed to you or your designated representative to inform you of the hearing officer’s decision. The order will advise you of the action of the hearing officer. The Order will be mailed by First Class U. S. Mail to the last known address for you or your designated representative (if any). Your receipt of the Order is presumed. This Order and any suspension or revocation of your permit ordered shall become final if not timely appealed to the Board of Tax Appeals.
Board of Tax Appeals Hearing
If you desire to appeal the decision of the hearing officer, you have 30 days from the mailing date of the order to file a written request for a hearing before the Board of Tax Appeals.
If you fail to appeal within the 30-day period, it is considered that you have had an opportunity for a hearing and the action of the Department will take effect as set out in the notice without any further action by the Department. The action is not subject to any further review by the Board of Tax Appeals or a court.
Your written request should be mailed to the address provided in the Order. If you do not timely file the request with the Executive Director of the Board of Tax Appeals, your appeal will be untimely and the order of the Review Board will become final. If you wish to appeal the decision of the Review Board to the Board of Tax Appeals, it is your responsibility to make sure that your written request is filed with the Executive Director within this 30-day period.
You are required to include in your request your name, address, business name, permit number, the number of the Order being appealed, name and address of your designated representative (if any), a description of the relief that you are seeking, and the reason(s) why your are in disagreement.
You or your designated representative (if any) will be mailed notification of the date, time, setting, and location of the Board of Tax Appeals hearing.
At the hearing before the Board of Tax Appeals, the rules of evidence are relaxed, but a record will be made of all evidence admitted at the hearing with any testimony being taken down by a court reporter. This will be your only opportunity to present evidence into the record to contest the revocation or suspension being appealed. The review by the Board of Tax Appeals of the suspension or revocation by the hearing officer or any subsequent judicial review of this action will be based solely on the testimony, documents, and other items admitted into evidence at this record hearing before the Board of Tax Appeals.
If you or your designated representative (if any) do not attend your hearing as scheduled, your appeal will be considered withdrawn and the suspension or revocation appealed from will go into effect and will not be subject to further review by the Board of Tax Appeals or a court.
After the hearing, an Order will be mailed to you or your designated representative (if any) informing you of the decision of the Board of Tax Appeals. It will be sent by First Class U.S. Mail to the last known address the Board has for you or your designated representative in regard to this appeal. Your receipt of this Order is presumed. This Board of Tax Appeals Order and any suspension or revocation of your permit ordered shall become final and not subject to further review if not properly and timely appealed to Chancery Court.
Appeal to Court
If you desire to appeal the Order of the Board of Tax Appeals regarding your permit, you have 30 days from the mailing date of this Order to file a petition in Chancery Court seeking a review of the Order. This appeal is based solely on a review of the record made before the Board of Tax Appeals. You are required to pay the cost of the preparation of this record before filing the Petition. Upon the decision of the Chancery Court, either you or the Department of Revenue can appeal the decision to the Mississippi Supreme Court.
Contact Information
Department of Revenue offices are open Monday through Friday, 8:00 a.m. to 5:00 p.m. CST.
Review Board 601-923-7440
P. O. Box 22828
Jackson, MS 39225
This publication provides general information and does not constitute a regulation of the Department of Revenue. Please be aware that legislation, regulations, court decisions, notices, and announcements could affect the accuracy of this publication. January 1, 2015.