If a carrier:

1. (1) fails to file a quarterly report required by this chapter;
2. (2) fails to pay the tax imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal);
3. (3) files a report after the date established under this chapter;
4. (4) with respect to a listed tax (as defined in IC 6-8.1-1-1 ), fails to file all tax returns or information reports or to pay all taxes, penalties, and interest;
5. (5) fails to file a form or report required under this chapter or the International Fuel Tax Agreement in an electronic format prescribed by the department; or

6. (6) fails to remit taxes under section 10(g) of this chapter;

   the commissioner may suspend or revoke any annual permit, trip permit, temporary authorization, or repair and maintenance permit issued to the carrier. The commissioner may reinstate a permit or temporary authorization if a carrier files all required returns and reports and pays all outstanding liabilities.

   As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.33; P.L.59-1985, SEC.20; P.L.46-1994, SEC.3; P.L.45-2011, SEC.3; P.L.185-2018, SEC.16; P.L.211-2023, SEC.9.