Indiana Code 6-6-4.1-17. Suspension or revocation of permit or temporary authorization; reinstatement
(1) fails to file a quarterly report required by this chapter;
Terms Used In Indiana Code 6-6-4.1-17
- Carrier: means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana. See Indiana Code 6-6-4.1-1
- Commissioner: means the commissioner of the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
- Department: means the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
(3) files a report after the date established under this chapter;
(4) with respect to a listed tax (as defined in IC 6-8.1-1-1), fails to file all tax returns or information reports or to pay all taxes, penalties, and interest;
(5) fails to file a form or report required under this chapter or the International Fuel Tax Agreement in an electronic format prescribed by the department; or
(6) fails to remit taxes under section 10(g) of this chapter;
the commissioner may suspend or revoke any annual permit, trip permit, temporary authorization, or repair and maintenance permit issued to the carrier. The commissioner may reinstate a permit or temporary authorization if a carrier files all required returns and reports and pays all outstanding liabilities.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.33; P.L.59-1985, SEC.20; P.L.46-1994, SEC.3; P.L.45-2011, SEC.3; P.L.185-2018, SEC.16; P.L.211-2023, SEC.9.