Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC10. SPECIAL FUEL TAX |
Rule 45IAC10-4. Licenses |
Section 45IAC10-4-10. Investigation of application
Latest version.
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(a) Prior to and after the administrator issues a license, the administrator shall make any investigation considered necessary for the enforcement of IC 6-6-2.5.
(b) The administrator may contact a supplier of special fuel to determine a person's tax liability. (Department of State Revenue; Reg 6-6-2.1-412(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 300; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)