Issuance, renewal, or transfer of license; delinquent taxes.

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A license or permit pursuant to the provisions of this title must not be issued, renewed, or transferred unless the department determines that the applicant does not owe the State delinquent taxes, penalties, or interest. If the department determines that delinquent taxes, penalties, or interest are due, the department shall notify the applicant of the necessary requirements to comply with this section.

HISTORY: 1996 Act No. 415, Section 1; 2005 Act No. 161, Section 23.C.


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