The Department may refuse to issue or renew any license, registration or permit it is authorized to issue pursuant to the provisions of this title if the applicant for the license, registration or permit: 1. Is delinquent in the payment of any tax or fee administered by the Department; 2. Has not paid a deficiency determination; 3. Is in default on a payment required pursuant to a written agreement with the Department; or 4. Is otherwise liable to the Department for the payment of money, including, without limitation, any penalties or interest owed on any other obligation to the Department.
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