Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 12 - GASOLINE TAX
Rule 45 IAC 12-4 - License to Distributor
Section 45 IAC 12-4-14 - License nonassignable; new license

45 Ind. Admin. Code 12-4-14

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Current through January 8, 2025
Section 45 IAC 12-4-14 - License nonassignable; new license

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-414

Sec. 14.

(a) A license issued under IC 6-6-1.1 is not assignable and is valid only for the distributor in whose name it is issued.
(b) If there is a change in name, the distributor must apply for a new license.
(c) If there is a change in ownership of a business other than a corporation, the distributor must apply for a new license.

45 IAC 12-4-14

Department of State Revenue; Reg 6-6-1.1-414010; filed Sep 19, 1983, 2:23 pm: 6 IR 2322
Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA