Dealer's certificate; renewal; revocation
Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer
must annually submit its application form and fee not later than
December 15 of the preceding year.
(b) Upon receipt of a dealer's application form and fee, the
department shall determine if the dealer is in good standing and then
issue a renewal of the dealer's certificate before December 31 of the
immediately preceding year. If the renewal is not issued before
December 31, the dealer's certificate for the preceding year remains
valid until renewed or revoked by the department.
(c) Dealers shall comply with all applicable gross retail and use
tax statutes, rules, requirements, and procedures of the department.
(d) Failure to comply or failure to provide proof of compliance to
the department may constitute cause for immediate revocation of the
aircraft dealer's certificate. However, the dealer has one hundred
eighty (180) days after the date of the order to sell the dealer's
inventory.
As added by P.L.65-1997, SEC.12. Amended by P.L.97-1998, SEC.6.
Last modified: May 28, 2006