Section 45 IAC 2.2-8-11 - Revocation of certificate requiredAuthority: 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