Sec. 513. Notwithstanding any other provision of this chapter, any tax, penalty, and interest which have accrued under this chapter are due and payable at the time a distributor discontinues, sells, or transfers his business. The distributor shall file a report and pay any tax, penalty, and interest within ten (10) days after the discontinuance, sale, or transfer.
Ind. Code § 6-6-1.1-513
Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable
Known as the Gasoline Tax Law
The act spans §§ 6-6-1.1-1001 to 6-6-1.1-910 (129 sections).
As added by Acts 1979, P.L.79, SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.