CANCELLATION OR NONRENEWAL OF LICENSES.

The commissioner may cancel a license or not renew a license if one of the following conditions occurs: (1) the license holder has not filed a petroleum or other tax return or report for at least one year; (2) the license holder has not reported any petroleum or other tax liability on the license holder's returns or reports for at least one year; or (3) the license holder requests cancellation of the license.