701—67.23 (452A) Supplier, restrictive supplier, importer, exporter, blender, dealer, or user licenses.
	 67.23(1) Requirements for license. In order to become licensed as a fuel supplier, restrictive supplier, importer, exporter, blender, dealer, or user, the person must file a written application with the department. The license is valid until revoked or canceled, and is nonassignable. The application is to include, but not be limited to, the following information:
	  a.   	 The name under which the licensee will transact business in the state.
	  b.   	 The location of the principal place of business of the licensee and the mailing address if different.
	  c.   	 The social security number or federal identification number of the licensee.
	  d.   	 The type of ownership.
	  e.   	 The name and complete residency address of the owner(s) of the business or, if a corporation or association, the names and addresses of the principal officers.
	  f.   	 The type of license being requested.
	  g.   	 Exporters only — the state and license number for that state in which the fuel is being exported.
	  h.   	 The signature of the person making the application. For electronically transmitted applications, the application form shall state that, in lieu of the person’s handwritten signature, the person’s E-mail address or the person’s fax signature will constitute a valid signature.
	 67.23(2) Assignment of a license. The following are nonexclusive situations that are considered assignments, and the acquiring person must apply for a new license.
	  a.   	 A sale of the taxpayer’s business, even if the new owner operates under the same name.
	  b.   	 A change of the name under which the licensee conducts business.
	  c.   	 A merger or other business combination which results in a new or different entity.
	 67.23(3) Denial of a license. The department may deny a license to any applicant who is, at the time of application, substantially delinquent in paying any tax due which is administered by the department or the interest or penalty on the tax and will deny a permit of an individual if the department has received a certificate of noncompliance from the child support recovery unit in regard to an individual. If the applicant is a partnership, a license may be denied if a partner is substantially delinquent in paying any tax, penalty, or interest regardless of whether the tax is in any way a liability of or associated with the partnership. If an applicant for a license is a corporation, the department may deny the applicant a license if any officer with a substantial legal or equitable interest in the ownership of the corporation owes any delinquent tax, penalty, or interest of the applicant corporation. See rule 701—13.16(422) for a characterization of the terms “tax administered by the department” and “substantially delinquent” in paying a tax. If the application for a license is denied, see rule 701—7.55(17A) for rights to appeal.
	 67.23(4) Revocation of a license. The department may revoke the license of any licensee who becomes substantially delinquent in paying any tax which is administered by the department or the interest or penalty on the tax and will revoke a license of an individual if the department has received a certificate of noncompliance from the child support recovery unit in regard to an individual. If a licensee is a corporation, the department may revoke the license if any officer with a substantial legal or equitable interest in the ownership of the corporation owes any delinquent tax, penalty, or interest of the applicant corporation. If the licensee is a partnership, the license may not be revoked for a partner’s substantial delinquency in paying any tax, penalty, or interest which is not a liability of the partnership. See rule 701—13.16(422) for characterizations of the terms “tax administered by the department” and “substantially delinquent” in paying a tax. The department may also revoke the license of any licensee who abuses the privileges for which the license was issued, who files a false return, or who fails to file a return (including supporting schedules), pay the full amount of tax due, produce records requested, or extend cooperation to the department. See rule 701—7.55(17A) for rights to appeal.
This rule is intended to implement Iowa Code sections 452A.4 and 452A.6.