Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 5 - Monthly Reports
Section 5-8 - Discontinuance, sale or transfer of distributor's business; notice to administrator
Universal Citation: 45 IN Admin Code 5-8
Current through September 18, 2024
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.
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