Indiana Code - Taxation - Title 6, Section 6-6-6.5-10.1

Dealer's certificate; issuance; fee; duration

Sec. 10.1. (a) An applicant must do all of the following before an
aircraft dealer's certificate may be issued by the department:
(1) Be registered as a retail merchant with the department and
submit proof of that registration to the department.
(2) Complete and submit the annual aircraft dealer application
form provided by the department.
(3) Submit normal business records to prove that the applicant
is a bona fide dealer.
(4) Submit a twenty-five dollar ($25) fee for the certificate. The
fee may not be refunded if the certificate is denied.
(b) The initial certificate is valid for the calendar year of issuance
or any remaining portion of the calendar year. However, an applicant
applying in December may specifically indicate in the application
that dealership status begins in the next calendar year.

As added by P.L.65-1997, SEC.11. Amended by P.L.97-1998, SEC.5.

Last modified: May 28, 2006