Indiana Code - Taxation - Title 6, Section 6-6-1.1-415

Cancellation of distributor's license; grounds; notice; hearing

Sec. 415. (a) The administrator may, after fifteen (15) days
written notice, cancel a distributor's license if the distributor:
(1) files a false monthly report of the information required by
this chapter;
(2) fails or refuses to file the monthly report required by this
chapter;
(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.

Last modified: May 28, 2006