45 Ind. Admin. Code 10-4-16

Current through October 31, 2024

Section 45 IAC 10-4-16 - Cancellation of license on licensee's request; requisites

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-48

Sec. 16.

(a) Upon written request to the administrator by the licensee, the administrator may cancel a license effective sixty (60) days from the date of receipt of the written request.

(b) Prior to or after canceling a license, the administrator may make any necessary investigation to determine the amount of tax, penalty, and interest which has not been paid by the licensee to the administrator.

(c) A person whose license has been canceled must retain books and records for a period of at least three (3) years plus the current year after the effective date of cancellation. A person must allow inspection of the books, records, and returns by the administrator or its authorized agents at all reasonable times during this period.

45 IAC 10-4-16

Department of State Revenue; Reg 6-6-2.1-416010 filed Jan 3, 1983, 2:29 pm: 6 IR 301

Filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA