45 Ind. Admin. Code 10-4-14

Current through December 4, 2024
Section 45 IAC 10-4-14 - Cancellation of license

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-406; IC 6-6-2.5; IC 6-8.1-3-12; IC 6-8.1-5-4

Sec. 14.

Except as otherwise provided, the administrator may, after a hearing, cancel or deny a license if the licensee does any of the following:

(1) Files a false monthly report of the information required by IC 6-6-2.5.
(2) Fails or refuses to file a monthly report required by IC 6-6-2.5.
(3) Is determined to be operating illegally.
(4) Fails or refuses to pay the full amount of the tax imposed by IC 6-6-2.5 on or before the due date established by IC 6-6-2.5-35.
(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) Fails or refuses to comply with the record keeping requirements or fails or refuses to allow inspection of records or fails or refuses to furnish copies of any federal returns filed as provided by IC 6-8.1-5-4.
(8) Knowingly breaks the seal on a pump sealed as ordered by the administrator pursuant to IC 6-6-2.5-71.

45 IAC 10-4-14

Department of State Revenue; Reg 6-6-2.1-415010; filed Jan 3, 1983, 2:29 pm: 6 IR 301; filed Apr 30, 1986, 3:34 pm: 9 IR 2182
Filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA