Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1; IC 6-8.1

Sec. 15. (a) The administrator may, after fifteen (15) days written notice, cancel a distributor's license if the distributor:

1. (1) files a false monthly report of the information required by IC 6-6-1.1;
2. (2) fails or refuses to file the monthly report required by IC 6-6-1.1;
3. (3) fails or refuses to pay the full amount of tax imposed by IC 6-6-1.1, and penalty and interest imposed under IC 6-8.1- 10;
4. (4) is an Indiana distributor and fails to distribute five hundred thousand (500,000) gallons or more of gasoline during a twelve (12) month period;
5. (5) fails to file a surety bond, letter of credit, or cash deposit as required by IC 6-6-1.1-406;
6. (6) fails to honor a subpoena issued by the department under IC 6-8.1-3-12;
7. (7) knowingly breaks the seal on a pump sealed under IC 6-6-1.1-1008 or IC 6-6-1.1-1110; or
8. (8) fails or refuses to comply with IC 6-8.1-5-4 or IC 6-6-1.1-1314.

(b) Notice of the hearing and notice of license cancellation shall be sent by registered or certified mail to the licensed distributor's last known address.

(c) Upon notification, the licensed distributor may either appear at the time and place given in the notice or submit in writing to the administrator why the distributor's license should not be canceled.

(d) The licensed distributor's failure to appear at the time and place given in the notice or failure to submit a written statement shall result in the immediate cancellation of the distributor's license.

(e) A person whose distributor's license has been canceled may not sell gasoline in Indiana without paying the tax imposed under IC 6-6-1.1 to the person's supplier, as defined in IC 6-6-1.1-401, except as provided in IC 6-6-1.1-305.

(Department of State Revenue; Reg 6-6-1.1-415(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2322; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)