Ariz. Rev. Stat. § 28-5633 – License cancellation

A. The director may immediately cancel the license of a supplier and notify the supplier in writing of the cancellation by certified mail, mailed to the last known address of the supplier appearing in the files of the department, if the supplier either:
1. 1. Files a false report of data or information required by this article.
2. 2. Fails, refuses or neglects to file a monthly report or any other report required by this article.
3. 3. Fails, refuses or neglects to pay the full amount of the tax required by this article or section 28-8344.
B. The director may cancel a license that is issued to any supplier and that becomes effective sixty days after the date of receipt of the written request of the supplier for the cancellation. The director shall not cancel a license on request of a supplier unless the supplier pays, before the date of the cancellation, all taxes payable under this article or section 28-8344 and all penalties and fines accruing by reason of the supplier's failure to make accurate reports as required by this article or to pay the taxes or penalties.
C. The director may cancel the license of a supplier on investigation and sixty days' notice mailed to the last known address of the supplier if the director determines that the person to whom the license has been issued is no longer engaged in the business of a supplier and has not been engaged in the business of a supplier for six months before the cancellation.