Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 8 - Registration
Section 8-11 - Revocation of certificate required
Universal Citation: 45 IN Admin Code 8-11
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 11.
(a) The Department must revoke a lifetime retail merchants' certificate, wholesaler's certificate or exempt organization certificate, if for a period of three (3) years the certificate holder:
(1) Failed to
file the required sales and use tax returns; or
(2) Failed to report any sales and use tax on
the required returns.
(b) The Department must give the taxpayer at least five (5) days notice, prior to revoking a certificate.
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