Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 12 - GASOLINE TAX
Rule 45 IAC 12-5 - Monthly Reports
Section 45 IAC 12-5-8 - Discontinuance, sale or transfer of distributor's business; notice to administrator

45 Ind. Admin. Code 12-5-8

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Current through October 31, 2024
Section 45 IAC 12-5-8 - Discontinuance, sale or transfer of distributor's business; notice to administrator

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-512; IC 6-8.1-5-4

Sec. 8.

(a) A licensed distributor shall notify the administrator in writing at least ten (10) days prior to the licensed distributor's ceasing to do business as a distributor.
(b) The notice shall give the date of discontinuance or the date of sale or transfer and the name and address of the purchaser or transferee.
(c) A licensed distributor who is subject to this section must maintain books and records for a period of three (3) years after the date of discontinuance, sale or transfer pursuant to Indiana Code 6-8.1-5-4.

45 IAC 12-5-8

Department of State Revenue; Reg 6-6-1.1-512010; filed Sep 19, 1983, 2:23 pm: 6 IR 2324