Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-18 - Distributor's registration certificate; revocation or suspension
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-7-1-15
Sec. 18.
(a) After notice and a hearing, the department may revoke, cancel, or suspend the registration certificate of any distributor for any violation of, or noncompliance with, the provisions of IC 6-7-1, or for noncompliance with any lawful rule or regulation promulgated by the department. Any such action shall be subject to judicial review.
(b) In the event a certificate is revoked or suspended, no refund of registration fees will be allowed.
(c) In the event a distributor's certificate is suspended, such suspension shall mean the loss of all rights under the license for the period of the suspension.
(d) The length of revocation or suspension will be at the department's discretion.