Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-4-15
Cancellation of distributor's license; grounds; notice; hearing
Sec. 15. (a) The administrator may, after fifteen (15) days written notice, cancel a distributor's license if the distributor:
(1) files a false monthly report of the information required by IC 6-6-1.1;
(2) fails or refuses to file the monthly report required by IC 6-6-1.1;
(3) fails or refuses to pay the full amount of tax imposed by IC 6-6-1.1, and penalty and interest imposed under IC 6-8.1-
10;
(4) is an Indiana distributor and fails to distribute five hundred thousand (500,000) gallons or more of gasoline during a twelve (12)
month period;
(5) fails to file a surety bond, letter of credit, or cash deposit as required by IC 6-6-1.1-406;
(6) fails to honor a subpoena issued by the department under IC 6-8.1-3-12;
(7) knowingly breaks the seal on a pump sealed under IC 6-6-1.1-1008 or IC 6-6-1.1-1110; or
(8) fails or refuses to comply with IC 6-8.1-5-4 or IC 6-6-1.1-1314.
(b) Notice of the hearing and notice of license cancellation shall be sent by registered or certified mail to the licensed distributor's last
known address.
(c) Upon notification, the licensed distributor may either appear at the time and place given in the notice or submit in writing to the
administrator why the distributor's license should not be canceled.
(d) The licensed distributor's failure to appear at the time and place given in the notice or failure to submit a written statement shall result
in the immediate cancellation of the distributor's license.
(e) A person whose distributor's license has been canceled may not sell gasoline in Indiana without paying the tax imposed under IC
6-6-1.1 to the person's supplier, as defined in IC 6-6-1.1-401, except as provided in IC 6-6-1.1-305.
Amendment history
(Department of State Revenue; Reg 6-6-1.1-415(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2322; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-4-3 · License to distributor; application; contents
- 12-4-4 · License to distributor; foreign corporation (Repealed)
- 12-4-5 · Bond; filing requirements (Repealed)
- 12-4-6 · Bond increases; hearing; new bond or rider
- 12-4-7 · Release of surety of distributor's bond; notice; new bond;…
- 12-4-8 · Annual financial statement; bond amount requirement
- 12-4-9 · Temporary license; investigation; conditions and requirements
- 12-4-10 · Temporary license; extension
- 12-4-11 · Permanent license; minimum gallonage; Indiana based…
- 12-4-12 · Permanent license; minimum gallonage; non-Indiana based…
- 12-4-13 · No permanent license; insufficient gallonage; Indiana based…
- 12-4-14 · License nonassignable; new license
- 12-4-15 · Cancellation of distributor's license; grounds; notice;…
- 12-4-16 · Cancellation of distributor's license for inactiveness;…
- 12-5-1 · Monthly reports to determine tax liability; itemized contents
- 12-5-2 · Monthly reports; due date
- 12-5-3 · Monthly reports; identification of sales to taxable marine…
- 12-5-4 · Monthly payment of tax due; computation (Repealed)
- 12-5-5 · Monthly payment of tax due; due date
- 12-5-6 · Monthly payment of tax due; identification of tax attributable…
- 12-5-7 · Purchaser other than licensed distributor; same reports;…
- 12-5-8 · Discontinuance, sale or transfer of distributor's business;…
- 12-5-9 · Discontinuance, sale or transfer of distributor's business;…
- 12-5-10 · Sale or transfer of distributor's business; liability of…
- 12-6-1 · Monthly accounting of all gasoline delivered to, or withdrawn…