Indiana Code 6-6-1.1-415. Cancellation of distributor’s license; grounds; notice; hearing
(1) files a false monthly report of the information required by this chapter;
Terms Used In Indiana Code 6-6-1.1-415
- Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
- Department: means the department of state revenue. See Indiana Code 6-6-1.1-103
- Distributor: means a person who first receives gasoline in Indiana. See Indiana Code 6-6-1.1-103
- Gasoline: means :
Indiana Code 6-6-1.1-103
- Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
- Subpoena: A command to a witness to appear and give testimony.
(3) fails or refuses to pay the full amount of the tax imposed by this chapter on the expiration of the fifteen (15) day notice period provided by this subsection;
(4) is an Indiana distributor and fails to distribute five hundred thousand (500,000) gallons or more of gasoline during a twelve (12) month period;
(5) fails to file a surety bond, letter of credit, or cash deposit as required by section 406 of this chapter;
(6) fails to honor a subpoena issued by the department under IC 6-8.1-3-12;
(7) knowingly breaks the seal on a pump sealed under section 1008 or 1110 of this chapter; or
(8) fails or refuses to comply with IC 6-8.1-5-4 or section 1314 of this chapter.
(b) The distributor may appear at the time and place given in the notice to show cause why the distributor’s license should not be canceled. Notice of the hearing and of the cancellation must be sent by registered or certified mail to the distributor’s last known address appearing in the administrator’s files. A distributor whose license is canceled may not sell gasoline in Indiana without paying the tax imposed under this chapter to the supplier (as defined in section 401 of this chapter).
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.5; Acts 1980, P.L.51, SEC.21; P.L.97-1987, SEC.9; P.L.96-1989, SEC.3; P.L.69-1991, SEC.6.