1. (a) Failure to comply with any requirement of the Arkansas Gross Receipts Act of 1941, Arkansas Code § 26-52-101 et seq., or with any provision of this part shall constitute sufficient grounds for cancellation of any permit issued under the authority of the Arkansas Code or this part.

2. (b)

   1. (1) The permit of any taxpayer who has filed twelve (12) consecutive monthly reports reporting zero (0) sales shall automatically expire.
   2. (2) This does not apply to permits issued to taxpayers who are not primarily engaged in selling taxable goods or services.
   3. (3) The Secretary of the Department of Finance and Administration shall notify the taxpayer in writing that the permit has expired.
   4. (4) The taxpayer shall return the permit to the secretary within thirty (30) days of the date of the notice.
   5. (5) Any taxpayer who has received notice but reasonably expects to engage in business within the twelve-month period following the notification may petition the secretary to retain the permit.
   6. (6) The secretary may allow any taxpayer who demonstrates to the secretary’s satisfaction that the taxpayer will require a permit to retain the permit.

Codification Notes: This section as promulgated prior to codification into the Code of Arkansas Rules contained a footnote as follows: "Source: Ark. Code Ann. §§ 26-52-208; 26-52-210"