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. (1) Failed to file the required sales and use tax returns; or
2. (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)