| (5) After notice and hearing, the comptroller may revoke
a customs broker's license indefinitely if the customs broker's license
has been suspended at least twice previously or has been previously
revoked, or if the customs broker's license to act as a customs broker
has been revoked by the United States Customs Service. The revocation
becomes effective on the date the comptroller's decision to revoke
the license becomes final. Revocation of a license applies to all
locations of the customs broker.
(6) A Texas Customs Broker License that has been revoked
must be returned to the comptroller within 15 days of the effective
date of revocation. A Texas Customs Broker License that has been suspended
is reinstated automatically upon the expiration of the period of suspension,
unless the licensee notifies the comptroller in writing that the license
should not be reinstated. Not sooner than one year after the effective
date of revocation, a person whose Texas Customs Broker License has
been revoked may apply to the comptroller for reinstatement. The comptroller
may reinstate the license if the person otherwise qualifies for a
license as provided in this section and the comptroller is satisfied
that the person has a good faith intent to comply with the tax laws
and the comptroller's rules.
(7) For procedures relating to license denial, suspension,
and revocation, see §3.361 of this title (relating to Practice
and Procedure for Texas Customs Broker's License Denial, Suspension,
and Revocation).
(8) The comptroller may require a customs broker to
pay the comptroller the amount of any tax refunded if the customs
broker does not comply with the Tax Code or this section. In addition
to the amount of the refunded tax, the comptroller may require the
customs broker pay a penalty of not less than $500 dollars nor more
than $5,000. The comptroller may deduct any penalties to be paid by
a customs broker from the customs broker's posted bond.
(9) A proceeding by the comptroller to require a customs
broker to pay an amount under paragraph (8) of this subsection is
a contested case in the same manner as a proceeding to suspend or
revoke a customs broker's license under Tax Code, §151.157(f).
(r) Form of export certification. An export certification
form must be substantially in the form of a Licensed Customs Broker
Export Certification. Copies of the form may be obtained from the
Comptroller of Public Accounts, Tax Policy Division, or be requested
by calling the toll-free number 1-800-252-5555.
|
| Source Note: The provisions of this §3.360 adopted to be effective March 6, 1995, 20 TexReg 1272; amended to be effective June 20, 2000, 25 TexReg 5915; amended to be effective August 15, 2004, 29 TexReg 7992; amended to be effective September 18, 2006, 31 TexReg 8006; amended to be effective March 26, 2014, 39 TexReg 2114 |
