Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-71

Sec. 2. (a) The department may seal a special fuel or kerosene tank or pump, or impound any vehicle or tank that does not have a sealable pump, if:

1. (1) a person becomes delinquent in payment of any amount due under IC 6-6-2.5;
2. (2) there is evidence that the revenue of a seller is in jeopardy;
3. (3) a person is operating without the license required by IC 6-6-2.5; or
4. (4) a person is operating outside the authority granted by the administrator.

(b) Upon the department's sealing of a special fuel tank, a person is prohibited from withdrawing special fuel from the sealed tank. Furthermore, a person is prohibited from subsequently purchasing special fuel for bulk storage without the written consent of the department.

(c) The pumps may be sealed until all reports are filed, and the fees, interest, tax, and penalties imposed by IC 6-6-2.5 are paid.

(d) Seals may only be removed by an authorized employee of the special fuel tax division or by a person receiving written approval from the department.

(Department of State Revenue; Reg 6-6-2.1-1007(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 307; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2186; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)