Purveyor Dist, Co. Inc. v. Dept. of Rev., Tc-Md 070800d (or.tax 11-6-2008)

DECISION

Plaintiff appeals Defendant's Wholesaler License Revocation Notice, dated September 28, Oral argument was held in the Oregon Tax Courtroom, Salem, Oregon, on September 10, Gordon Hanna, Attorney at Law, appeared on behalf of Plaintiff. Joseph Laronge, Assistant Attorney General, appeared on behalf of Defendant.

I. STATEMENT OF FACTS

Defendant revoked Plaintiff's wholesaler license on September 28, 2007. In its letter, Defendant stated that "ORS 323.140 authorizes the Department of Revenue to revoke a license issued if a wholesaler fails to comply with any requirements under ORS chapter…