Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer must annually submit its application form and fee not later than December 15 of the preceding year.
(b) Upon receipt of a dealer's application form and fee, the department shall determine if the dealer is in good standing and then issue a renewal of the dealer's certificate before December 31 of the immediately preceding year. If the renewal is not issued before December 31, the dealer's certificate for the preceding year remains valid until renewed or revoked by the department.
(c) Dealers shall comply with all applicable gross retail and use tax statutes, rules, requirements, and procedures of the department.
(d) Failure to comply or failure to provide proof of compliance to the department may constitute cause for immediate revocation of the aircraft dealer's certificate. However, the dealer has one hundred eighty (180) days after the date of the order to sell the dealer's inventory.
As added by P.L.65-1997, SEC.12. Amended by P.L.97-1998, SEC.6.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 6.5. Aircraft License Excise Tax
6-6-6.5-0.1. Application of Certain Amendments to Chapter
6-6-6.5-2. Necessity of Registration
6-6-6.5-3. Application for Registration; Fee
6-6-6.5-4. Certificate of Registration; Issuance
6-6-6.5-5. Duration of Registration
6-6-6.5-7. Lost or Destroyed Certificate of Registration; Duplicate; Fee
6-6-6.5-8. Sale or Transfer of Aircraft; Transfer of Registration; Fee; Tax Liability
6-6-6.5-10. Dealer Certificate; Necessity
6-6-6.5-10.1. Dealer's Certificate; Issuance; Fee; Duration
6-6-6.5-10.2. Dealer's Certificate; Renewal; Revocation
6-6-6.5-10.4. Sale or Transfer of Taxable Aircraft; Notice to Department; Disclosures to Transferee
6-6-6.5-10.6. Use of Inventory Aircraft for Other Purpose
6-6-6.5-11. Violations; Offense
6-6-6.5-12. Annual License Excise Tax
6-6-6.5-13. Classification of Aircraft; Tax Rate; Credits
6-6-6.5-15. Aircraft Subject to Tax After Regular Annual Registration Date; Reduction of Tax
6-6-6.5-16. Forms for Registration
6-6-6.5-17. Powers of Department
6-6-6.5-18. Registration Without Payment of Tax; Offenses
6-6-6.5-19. Penalties; Failure to Register, Report, or Pay Tax Due
6-6-6.5-20. Taxpayer Owning More Than One Aircraft; Consolidation of Collection
6-6-6.5-21.5. Allen County Treasurer to Distribute Funds; Report
6-6-6.5-23. Reports of Airport Owners; Civil Penalty
6-6-6.5-25. Aircraft Brought Into Indiana; Registration Without Payment of Use Tax