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 45IAC12-4-12. Permanent license; minimum gallonage; non-Indiana based distributor
Latest version.
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(a) The administrator shall issue a permanent license to a non-Indiana based holder of a temporary license upon the following conditions:
(1) the non-Indiana based distributor has fully complied with the provisions and requirements set forth by this chapter [IC 6-6-1.1] and Indiana Code 6-8.1; and
(2) the non-Indiana based distributor has received, sold, or used gasoline during the six (6) month period immediately preceding expiration of the temporary license or the non-Indiana based distributor is presently engaged in such business.
(b) The permanent license shall remain effective unless cancelled under this chapter [IC 6-6-1.1]. (Department of State Revenue; Reg 6-6-1.1-412(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2322)