Ind. Admin. Code tit. 45, § 12-5-8 - Discontinuance, Sale or Transfer of Distributor's Business; Notice to Administrator

Current as of January 1, 1970

45 Iac 12-5-8 - Discontinuance, Sale or Transfer of Distributor's Business; Notice to Administrator45 Iac 12-5-8 - Discontinuance, Sale or Transfer of Distributor's Business; Notice to Administrator

45 Iac 12-5-7 - Purchaser Other Than Licensed Distributor; Same Reports; Payment of Tax 45 Iac 12-5-9 - Discontinuance, Sale or Transfer of Distributor's Business; Accrued Tax Liabilities Due and Payable (repealed)

45 IAC 12-5-8 Discontinuance, sale or transfer of distributor's business; notice to administrator

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-512; IC 6-8.1-5-4

Sec. 8. (a) A licensed distributor shall notify the administrator in writing at least ten (10) days prior to the licensed distributor's ceasing to do business as a distributor.

(b) The notice shall give the date of discontinuance or the date of sale or transfer and the name and address of the purchaser or transferee.

(c) A licensed distributor who is subject to this section must maintain books and records for a period of three (3) years after the date of discontinuance, sale or transfer pursuant to Indiana Code 6-8.1-5-4.

(Department of State Revenue; Reg 6-6-1.1-512(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2324)

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