Tennessee Cancellation of Certificate of Authority Following Administrative Revocation is a legal process where a business's Certificate of Authority (COA) is cancelled by the Tennessee Secretary of State after the business's administrative revocation or suspension. The COA is needed for any business to operate in the state of Tennessee. There are two types of Tennessee Cancellation of Certificate of Authority Following Administrative Revocation. The first is an administrative revocation, which occurs when the Tennessee Secretary of State has determined that a business has violated certain rules and regulations. The second is an administrative suspension, which occurs when the business fails to file its annual report or pay its annual franchise taxes. In both cases, the Tennessee Secretary of State will issue a notice of administrative revocation or suspension. The business then has 30 days to appeal the decision. If the business fails to appeal, the Secretary of State will issue a Certificate of Cancellation and the business's COA will be cancelled. The business will then be required to re-file its COA with the Secretary of State in order to operate in Tennessee.