Distributor permit to collect prepayment from retail merchants
Sec. 7. (a) A distributor desiring to receive gasoline within
Indiana without prepaying gross retail tax must hold an uncancelled
permit issued by the department to collect prepayments of gross
retail tax from retail merchants.
(b) To obtain a permit, a distributor must file with the department
a sworn application containing information that the department
reasonably requires.
(c) The department may refuse to issue a permit to a distributor if:
(1) the application is filed by a distributor whose permit has
previously been cancelled for cause;
(2) the application is not filed in good faith, as determined by
the department; or
(3) the application is filed by some person as a subterfuge for
the real person in interest whose permit has previously been
cancelled for cause.
(d) A permit may not be issued unless the application is
accompanied by an audited and current financial statement and a
license fee of one hundred dollars ($100).
(e) A permit issued under this section is not assignable and is
valid only for the distributor in whose name it is issued. If there is a
change in name or ownership, the distributor must apply for a new
permit.
(f) The department may revoke a distributor's permit for good
cause.
(g) Before being denied a permit under subsection (c) or before
having a permit revoked under subsection (f), a distributor is entitled
to a hearing after five (5) days written notice. At the hearing the
distributor may appear in person or by counsel and present
testimony.
(h) The department shall keep a record of all qualified
distributors.
As added by P.L.94-1987, SEC.4.
Last modified: May 28, 2006