Sec. 5. It is an unfair practice for a dealer to willingly fail to perform the fiduciary duty imposed on the dealer by IC 6-2.5-2-1 with regard to the collection and remittance of the state gross retail tax. Willful violation of the fiduciary duty includes written or oral agreements between a dealer and a prospective purchaser that would give the appearance that a bona fide trade-in has taken place, when in fact the purpose of the agreement is to reduce the prospective purchaser's state gross retail tax and thereby deprive the state of revenue.
As added by P.L.92-2013, SEC.78.
Structure Indiana Code
9-32-13-1. Requiring Purchase of Equipment, Part, or Accessory as a Condition of Sale
9-32-13-2. Willful Failure of Dealer to Perform Vehicle Delivery and Preparation Obligations
9-32-13-3. Willful Failure of Dealer to Perform Warranty Obligations
9-32-13-4. Sale of Motor Vehicle Having Trade Name or Mark for Which Dealer Lacks Franchise
9-32-13-5. Willful Failure of Dealer to Perform Fiduciary Duty to Collect and Remit Gross Retail Tax
9-32-13-7. Document Preparation Fees
9-32-13-8. Violation of Deceptive Franchise Practices Provisions
9-32-13-9. Manufacturer or Distributor Coercing Dealers to Order
9-32-13-10. Manufacturer or Distributor Requiring Changes in Capital Structure or Financing
9-32-13-11. Manufacturer or Distributor Requiring Changes in Dealer Management
9-32-13-12. Restraint by Manufacturer or Distributor of Sale or Transfer of Interest by Dealer
9-32-13-13. Manufacturer or Distributor Preventing Dealer From Fair Competition
9-32-13-14. Employment by Manufacturer or Distributor of Person Who Is Not Certified
9-32-13-15.5. Compensation for Warranty Services
9-32-13-16. Contract for Uniform Warranty Reimbursement Policy
9-32-13-20. False, Deceptive, or Misleading Advertising; Deceptive Acts or Practices
9-32-13-21. Unfair Practices of Employees, Agents, Officers, Partners, or Representatives
9-32-13-22. Franchise Termination; Right of First Refusal
9-32-13-23. Unfair Practices by Manufacturer, Distributor, Officer, or Agent
9-32-13-24. Relocation of New Motor Vehicle Dealers
9-32-13-25. Acting, Offering to Act As, or Professing to Be a Broker of Motor Vehicles
9-32-13-26. Fraud or Deceit, Untrue Statements of Material Fact or Omission