- (a) The Tax Commission shall be the sole judge of an applicant's qualifications and may deny an application or refuse to issue an Aircraft Dealer License.
- (b) Proceedings related to the refusal to issue a license pursuant to this Section shall be governed by 710:1-5-100 and 710:1-5-21 through 710:1-5-49, which set out general rules of Practice and Procedure before the Office of the Administrative Law Judges.
<div><span style="font-family: Arial; font-size: 12pt;">Transferred from 710:15-2-7 by SB 773 (2023), eff 1-1-24</span></div>