Indiana Code — Title 6 (Taxation)
IC 6-6-1.1-513
Discontinuance, sale, or transfer of distributor's business;
Official textiga.in.govlast amended
accrued tax liabilities due and payable
Sec. 513. Notwithstanding any other provision of this chapter, any tax, penalty, and interest which have accrued under this chapter are due and payable at the time a distributor discontinues, sells, or transfers his business. The distributor shall file a report and pay any tax, penalty, and interest within ten (10) days after the discontinuance, sale, or transfer.
As added by Acts 1979, P.L.79, SEC.1.
Amendment history
As added by Acts 1979, P.L.79, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-6-1.1-501 · Monthly reports to determine tax liability; itemized…
- 6-6-1.1-502 · Monthly payment of tax due; computation
- 6-6-1.1-503 · Repealed
- 6-6-1.1-504 · Purchaser other than licensed distributor; same reports;
- 6-6-1.1-505 · Repealed
- 6-6-1.1-506 · Repealed
- 6-6-1.1-507 · Repealed
- 6-6-1.1-508 · Repealed
- 6-6-1.1-509 · Repealed
- 6-6-1.1-510 · Repealed
- 6-6-1.1-511 · Repealed
- 6-6-1.1-512 · Discontinuance, sale, or transfer of distributor's…
- 6-6-1.1-513 · Discontinuance, sale, or transfer of distributor's…
- 6-6-1.1-514 · Sale or transfer of distributor's business; liability of…
- 6-6-1.1-515 · Reports; electronic filing
- 6-6-1.1-601 · Repealed
- 6-6-1.1-602 · Repealed
- 6-6-1.1-603 · Repealed
- 6-6-1.1-604 · Repealed
- 6-6-1.1-605 · Repealed
- 6-6-1.1-606 · Monthly reports of all deliveries of gasoline in and from
- 6-6-1.1-606.5 · Registration and licensure of persons transporting…
- 6-6-1.1-606.6 · Penalties; improper delivery of gasoline
- 6-6-1.1-607 · Monthly accounting of all gasoline delivered to or…
- 6-6-1.1-608 · Waiver of reports required by IC 6-6-1.1-606 and