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Indiana Code — Title 6 (Taxation)

IC 6-6-2.5-55

Notice of discontinuance, sale, or transfer of business; content;

Official textiga.in.govlast amended

liability
Sec. 55. Whenever any person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee shall immediately notify the department in writing of the discontinuance, sale, or transfer. The notice shall give the date of discontinuance, sale, or transfer and in the event of the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs prior to issuance of the notice.
As added by P.L.277-1993(ss), SEC.44.

Amendment history

As added by P.L.277-1993(ss), SEC.44.

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Nearby sections (25 sections)
  1. 6-6-2.5-43 · Repealed
  2. 6-6-2.5-44 · Surety bond or cash deposit; filing by applicants
  3. 6-6-2.5-45 · Disclosure of financial records; increase in bond or cash
  4. 6-6-2.5-46 · Filing of new bond; conditions; cancellation of license;
  5. 6-6-2.5-47 · Deposit insufficient to ensure payment; written demand to…
  6. 6-6-2.5-48 · Release of surety from liability; written request; notice;
  7. 6-6-2.5-49 · Denial of license; hearing; notice
  8. 6-6-2.5-50 · Issuance of license
  9. 6-6-2.5-51 · Validity of license
  10. 6-6-2.5-52 · Transfer of license; prohibition
  11. 6-6-2.5-53 · Display of license at place of business
  12. 6-6-2.5-54 · Discontinuance of business; surrender of license
  13. 6-6-2.5-55 · Notice of discontinuance, sale, or transfer of business;…
  14. 6-6-2.5-56 · Repealed
  15. 6-6-2.5-56.5 · Suppliers, permissive suppliers, and licensed importers;
  16. 6-6-2.5-57 · Terminal operators; reporting requirements; inventory
  17. 6-6-2.5-58 · Final report upon discontinuance, sale, or transfer of…
  18. 6-6-2.5-59 · Exporters; reporting requirements
  19. 6-6-2.5-60 · Transporters; reporting requirements; failure to report;
  20. 6-6-2.5-61 · Composite and modified reports
  21. 6-6-2.5-62 · Special fuel restrictions; violations; exemptions
  22. 6-6-2.5-63 · Failure of suppliers, permissive suppliers, importers, and
  23. 6-6-2.5-64 · Civil penalties; exemption
  24. 6-6-2.5-65 · Shipping documents; violations; impoundment, seizure, and
  25. 6-6-2.5-66 · Listed tax
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