Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 10-5-19
Discontinuance of licensee's business
Sec. 19. (a) If a licensee ceases to do business in Indiana, the licensee must give written notice to the administrator at least fifteen (15) days
before discontinuance.
(b) Any tax, penalty, and interest that was accrued under IC 6-6-2.5 is due and payable at the time of discontinuance.
(c) A licensee who fails to notify the administrator is presumed to be operating in the business for which the license was issued, and
therefore is subject to the reporting and remitting requirements of IC 6-6-2.5.
(d) Upon discontinuance of the business, the licensee shall immediately surrender the license to the administrator and destroy all
identification issued by the department under IC 6-6-2.5-55.
Amendment history
(Department of State Revenue; Reg 6-6-2.1-518(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 306; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2186; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR- 045140518FRA)
Source: view the official text
Nearby sections (25 sections)
- 10-5-7 · Monthly payment by suppliers; collection allowances
- 10-5-8 · Payment of tax by authorized unlicensed user (Repealed)
- 10-5-9 · Payment of tax by authorized unlicensed dealer (Repealed)
- 10-5-10 · Payment of tax; improper collection (Repealed)
- 10-5-11 · Collection agreement; authorization; effective date (Repealed)
- 10-5-12 · Collection agreement; termination (Repealed)
- 10-5-13 · Payment of tax; authorized unlicensed user's separate special…
- 10-5-14 · Authorized unlicensed dealer's separate special fuel tax…
- 10-5-15 · Payment of tax; termination of special fuel tax collection…
- 10-5-16 · Users subject to special fuel tax collection agreement; final…
- 10-5-17 · Dealers subject to special fuel tax collection agreement;…
- 10-5-18 · Special fuel tax collection agreement; dealer as a party…
- 10-5-19 · Discontinuance of licensee's business
- 10-6-1 · Refund of tax or penalty erroneously paid (Repealed)
- 10-6-2 · Refund claim; limitations (Repealed)
- 10-6-3 · Loss or destruction of fuel; refund of tax paid (Repealed)
- 10-6-4 · In case of loss, destruction; record keeping by licensee,…
- 10-6-5 · Refund of tax paid by mistake
- 10-6-6 · Refunds restricted (Repealed)
- 10-7-1 · Reward for tax evasion report (Repealed)
- 10-7-2 · Sealing of pump; impoundment of vehicle or tank
- 10-7-3 · Gallonage totalizers
- 10-9-1 · Intentional failure to pay tax; offense (Repealed)
- 10-9-2 · Intentional breakage of seal
- 10-9-3 · Reckless or intentional violation; offense