Ind. Admin. Code tit. 45, § 2.2-8-11 - Revocation of Certificate Required
Current as of January 1, 1970
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.
(Department of State Revenue; Ch. 8, Reg. 6-2.5-8-7(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 66)
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