CANCELLATION OF PERMITS.

The commissioner may cancel a permit if one of the following conditions occurs: (1) the permit holder has not filed a sales or use tax return for at least one year; (2) the permit holder has not reported any sales or use tax liability on the permit holder's returns for at least two years; (3) the permit holder requests cancellation of the permit; (4) the permit is subject to cancellation under section 270C.722, subdivision 2 , paragraph (a); (5) the permit is subject to cancellation under section 297A.84 ; or (6) the permit holder is a taxable cannabis product retailer as defined in section 295.81 , subdivision 1, paragraph (s), other than a lower-potency hemp edible retailer as licensed under section 342.43, subdivision 1 , and its license to sell a taxable cannabis product as defined in section 295.81, subdivision 1 , paragraph (r), has been revoked by the Office of Cannabis Management.