HAR § 18-251-3-04 — Cancellation of registration by person ceasing to do business; change of ownership

Any person who goes out of business or otherwise ceases to provide rental motor vehicles to the public or engage in the tour operator business for which a certificate of registration is issued or who transfers ownership of its business shall notify the taxation district office in which the person is registered by canceling the registration on a form prescribed by the department not more than ten days after the transfer of ownership or the activity has ceased.