Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 8.1 - CIGARETTE TAX
Rule 1 - General Provisions
Section 1-25 - Bonding of registrant
Universal Citation: 45 IN Admin Code 1-25
Current through September 18, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-16
Sec. 25.
(a) Upon application for a registration certificate, a distributor must file a bond in a form and with a surety approved by the department of state revenue.
(b) The department may institute a suit upon such bond for the entire amount of the liability and costs under any of the following circumstances:
(1) A registrant is
convicted of a violation of any of the provisions of IC 6-7-1.
(2) The registrant's certificate is revoked
and no review is requested of the order of the revocation.
(3) If on review of a revocation, the
decision is adverse to the registrant, and the registrant refuses to pay any
taxes, damages, fines, penalties, or costs adjudged against him or her by
reason of a violation of any of the provisions of IC 6-7-1.
Any suit upon the bond shall be in addition to any other remedy provided for in IC 6-7-1.
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