Final report upon discontinuance, sale, or transfer of business or
revocation of license; payment of taxes and penalties
Sec. 58. Every licensee shall, upon the discontinuance, sale, or
transfer of the business or upon the cancellation or revocation of a
license, make a report as required under this chapter marked "Final
Report", and shall pay all special fuel taxes and penalties that may be
due the state except as may otherwise be provided by law. The
payment shall be made to the department in accordance with sections
35 and 36 of this chapter.
As added by P.L.277-1993(ss), SEC.44.
Last modified: May 28, 2006