Revocation of certificate; notice; reinstatement
Sec. 7. (a) The department may, for good cause, revoke a
certificate issued under section 1, 3, or 4 of this chapter. However,
the department must give the certificate holder at least five (5) days
notice before it revokes the certificate under this subsection.
(b) The department shall revoke a certificate issued under section
1, 3, or 4 of this chapter if, for a period of three (3) years, the
certificate holder fails to:
(1) file the returns required by IC 6-2.5-6-1; or
(2) report the collection of any state gross retail or use tax on
the returns filed under IC 6-2.5-6-1.
However, the department must give the certificate holder at least five
(5) days notice before it revokes the certificate.
(c) The department may, for good cause, revoke a certificate
issued under section 1 of this chapter after at least five (5) days
notice to the certificate holder if:
(1) the certificate holder is subject to an innkeeper's tax under
IC 6-9; and
(2) a board, bureau, or commission established under IC 6-9
files a written statement with the department.
(d) The statement filed under subsection (c) must state that:
(1) information obtained by the board, bureau, or commission
under IC 6-8.1-7-1 indicates that the certificate holder has not
complied with IC 6-9; and
(2) the board, bureau, or commission has determined that
significant harm will result to the county from the certificate
holder's failure to comply with IC 6-9.
(e) The department shall revoke or suspend a certificate issued
under section 1 of this chapter after at least five (5) days notice to the
certificate holder if:
(1) the certificate holder owes taxes, penalties, fines, interest,
or costs due under IC 6-1.1 that remain unpaid at least sixty
(60) days after the due date under IC 6-1.1; and
(2) the treasurer of the county to which the taxes are due
requests the department to revoke or suspend the certificate.
(f) The department shall reinstate a certificate suspended under
subsection (e) if the taxes and any penalties due under IC 6-1.1 are
paid or the county treasurer requests the department to reinstate the
certificate because an agreement for the payment of taxes and any
penalties due under IC 6-1.1 has been reached to the satisfaction of
the county treasurer.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982,
P.L.50, SEC.3; P.L.65-1988, SEC.1; P.L.46-1991, SEC.7;
P.L.88-1995, SEC.10.
Last modified: May 28, 2006