45 IAC 2.2-8-11 - Revocation of certificate required
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 11.
(a) The
Department must revoke a lifetime retail merchants' certificate, wholesaler's
certificate or exempt organization certificate, if for a period of three (3)
years the certificate holder:
(1) Failed to
file the required sales and use tax returns; or
(2) Failed to report any sales and use tax on
the required returns.
(b) The Department must give the taxpayer at
least five (5) days notice, prior to revoking a certificate.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.