Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 2.2-8-11
Revocation of certificate required
Official textiac.iga.in.govlast amended
Sec. 11. (a) The Department must revoke a lifetime retail merchants' certificate, wholesaler's certificate or exempt organization certificate,
if for a period of three (3) years the certificate holder:
(1) Failed to file the required sales and use tax returns; or
(2) Failed to report any sales and use tax on the required returns.
(b) The Department must give the taxpayer at least five (5) days notice, prior to revoking a certificate.
Amendment history
(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-7(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 66)
Source: view the official text
Nearby sections (25 sections)
- 2.2-7-6 · Reports; payments, deductions
- 2.2-7-7 · Payments and deductions
- 2.2-8-1 · Registered retail merchants' certificate
- 2.2-8-2 · Registered retail merchants' certificate; requirements
- 2.2-8-3 · Supplemental application
- 2.2-8-4 · Registered retail merchants' certificate; use tax
- 2.2-8-5 · Out-of-state registration
- 2.2-8-6 · Valid exemption certificate
- 2.2-8-7 · Retail merchants' certificate; each place of business
- 2.2-8-8 · Exempt organizations; certificate
- 2.2-8-9 · Outstanding tax warrants
- 2.2-8-10 · Revocation of certificate; notice
- 2.2-8-11 · Revocation of certificate required
- 2.2-8-12 · Exemption certificates
- 2.2-8-13 · Exemption certificates; authorization
- 2.2-8-14 · Blanket exemption certificates
- 2.2-8-15 · Direct payment permits
- 2.2-8-16 · Direct payment permits; application
- 2.2-8-17 · Direct payment permits; contractors
- 2.2-8-18 · Revocation of direct payment permit
- 2.2-9-1 · Exemption certificate; unlawful issuance or acceptance
- 2.2-9-2 · Penalties; individuals
- 2.2-9-3 · Penalties; retail merchants
- 2.2-9-4 · Responsible officer liability
- 2.2-9-5 · Inclusion in the price or absorption of the tax; offense