Indiana Code — Title 6 (Taxation)
IC 6-7-2-11.5
Department may refuse to issue or renew a license; reasons
Sec. 11.5. (a) The department may refuse to issue or renew a license issued under this chapter if:
# (1)
the application is filed by a person whose license has previously been canceled for cause (including a similar license issued by another state);
# (2)
the application is not filed in good faith, as determined by the department;
# (3)
the application is filed by a person as a subterfuge for the real person in interest whose license has previously been canceled for cause;
# (4)
the applicant has been convicted of fraud, misrepresentation, or any other offense that indicates the applicant may not comply with this chapter if issued a license;
# (5)
the applicant has an outstanding listed tax liability; or
# (6)
the applicant has not complied with a filing requirement of the department.
(b) Before being denied a license as a distributor, the applicant is entitled to a hearing with five (5) days written notice. At the hearing the applicant may appear in person or by
counsel and present testimony.
As added by P.L.137-2022, SEC.75.
Amendment history
As added by P.L.137-2022, SEC.75.
Source: view the official text
Nearby sections (25 sections)
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- 6-7-2-5.5 · "Vapor product"
- 6-7-2-6 · "Wholesale price"
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- 6-7-2-7.7 · Sale of taxable products in Indiana by remote sellers
- 6-7-2-8 · Distributor's license
- 6-7-2-8.5 · Remote seller distributor's license; application…
- 6-7-2-9 · Change of location; license reissuance
- 6-7-2-10 · Surrender of license; refund
- 6-7-2-11 · Revocation or suspension of license
- 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
- 6-7-2-12 · Electronic filing of returns and remitting of taxes
- 6-7-2-13 · Collection allowance
- 6-7-2-14 · Credit or refund of taxes
- 6-7-2-14.5 · Deduction for certain receivables
- 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper
- 6-7-2-16 · Manufacturer, importer, broker, or shipper; proof of
- 6-7-2-17 · Deposit of revenues
- 6-7-2-18 · Distribution without a license; offense
- 6-7-2-19 · Manufacturer noncompliance; offense
- 6-7-2-20 · Record keeping violations
- 6-7-2-21 · Distributor or remote seller offenses
- 6-7-2-22 · Listed tax