HAR § 18-251-3-05 — Registration of the acquisition, sale, transfer, assignment, or gift of a business

(a) Any person who acquires a business providing rental motor vehicles to the public or a tour vehicle operator business or sells, transfers, assigns, or gives away such a business during the taxable year shall notify the taxation district office in which the person is registered by filing a form prescribed by the department not more than ten days after the transaction. (b) A buyer, transferee, assignee, or recipient of a gift of such a business shall register as set forth in section 18-251-3-01.