Indiana Code 6-6-1.1-513. Discontinuance, sale, or transfer of distributor’s business; accrued tax liabilities due and payable
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Terms Used In Indiana Code 6-6-1.1-513
- Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
Sec. 513. Notwithstanding any other provision of this chapter, any tax, penalty, and interest which have accrued under this chapter are due and payable at the time a distributor discontinues, sells, or transfers his business. The distributor shall file a report and pay any tax, penalty, and interest within ten (10) days after the discontinuance, sale, or transfer.
As added by Acts 1979, P.L.79, SEC.1.