45 IAC 2.2-8-11
45 IAC 2.2-8-11 Revocation of certificate required
Cite as Ind. Admin. Code tit. 45, r. 2.2-8-11
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.