Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC12. GASOLINE TAX |
Rule 45IAC12-4. License to Distributor |
Section 45IAC12-4-2. License to distributor; failure to obtain; application of regulation
Latest version.
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As provided in section 504 of this chapter [IC 6-6-1.1-504], a person who acts as a distributor in this state but fails to obtain the license required by this chapter [IC 6-6-1.1] is subject to the provisions of this chapter [IC 6-6-1.1] as if such person holds the license required by this chapter [IC 6-6-1.1]. (Department of State Revenue; Reg 6-6-1.1-401(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2320)