(1) Except as provided in subsection (c), after the
receipt of an application and the required application fee,
the department shall issue a registration certificate to the
producer. The registration certificate is nonassignable.
(2) A registrant shall renew the registration
certificate on a staggered renewal system established by the
department. After the initial staggered renewal period, a
registration certificate is valid for a period of five years.
(c) Refusal, suspension or revocation.--
(1) The department may refuse to issue, suspend or
revoke a registration certificate if the applicant or
registrant has not filed required State tax reports and paid
State taxes not subject to a timely perfected administrative
or judicial appeal or an authorized deferred payment plan.
(2) The department shall notify the applicant or
registrant of a refusal, suspension or revocation. The notice
shall contain a statement that the refusal, suspension or
revocation may be made public. The notice shall be made by
first class mail.
(3) An applicant or registrant aggrieved by the
determination of the department may file an appeal under the
provisions for administrative appeals in the act of March 4,
1971 (P.L.6, No.2), known as the Tax Reform Code of 1971. In
the case of a suspension or revocation that is appealed, the
registration certificate shall remain valid pending a final
outcome of the appeals process. Notwithstanding any other
provision of law, if no appeal is taken or if an appeal is
taken and denied at the conclusion of the appeal process, the
department may disclose, by publication or otherwise, the
identity of a producer and the fact that the producer's
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