(a) General. Toobtain a license required by this Article, an applicant must apply to theSecretary and pay the tax due for the license. A license is not transferable orassignable and must be displayed at the place of business for which it isissued.
(b) Refund. A refundof a license tax is allowed only when the tax was collected or paid in error.No refund is allowed when a license holder surrenders a license or theSecretary revokes a license.
(c) Duplicate orAmended License. Upon application to the Secretary, a license holder mayobtain without charge one of the following:
(1) A duplicate license,if the license holder establishes that the original license has been lost,destroyed, or defaced.
(2) An amended license,if the license holder establishes that the location of the place of businessfor which the license was issued has changed.
A duplicate or amended licenseshall state that it is a duplicate or amended license, as appropriate. (1991(Reg. Sess., 1992), c. 955, s. 3.)
(a) General. Toobtain a license required by this Article, an applicant must apply to theSecretary and pay the tax due for the license. A license is not transferable orassignable and must be displayed at the place of business for which it isissued.
(b) Refund. A refundof a license tax is allowed only when the tax was collected or paid in error.No refund is allowed when a license holder surrenders a license or theSecretary revokes a license.
(c) Duplicate orAmended License. Upon application to the Secretary, a license holder mayobtain without charge one of the following:
(1) A duplicate license,if the license holder establishes that the original license has been lost,destroyed, or defaced.
(2) An amended license,if the license holder establishes that the location of the place of businessfor which the license was issued has changed.
A duplicate or amended licenseshall state that it is a duplicate or amended license, as appropriate. (1991(Reg. Sess., 1992), c. 955, s. 3.)
(a) General. Toobtain a license required by this Article, an applicant must apply to theSecretary and pay the tax due for the license. A license is not transferable orassignable and must be displayed at the place of business for which it isissued.
(b) Refund. A refundof a license tax is allowed only when the tax was collected or paid in error.No refund is allowed when a license holder surrenders a license or theSecretary revokes a license.
(c) Duplicate orAmended License. Upon application to the Secretary, a license holder mayobtain without charge one of the following:
(1) A duplicate license,if the license holder establishes that the original license has been lost,destroyed, or defaced.
(2) An amended license,if the license holder establishes that the location of the place of businessfor which the license was issued has changed.
A duplicate or amended licenseshall state that it is a duplicate or amended license, as appropriate. (1991(Reg. Sess., 1992), c. 955, s. 3.)
