§ 6-6-6.5-10.1 — Dealer's certificate; issuance; fee; duration

Indiana § 6-6-6.5-10.1

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 6.5: Aircraft License Excise Tax

Text

1. (a) An applicant must do all of the
following before an aircraft dealer's certificate may be issued by the
department:
(1) Be registered as a retail merchant with the department and
submit proof of that registration to the department.
(2) Complete and submit the annual aircraft dealer application
form provided by the department.
(3) Submit normal business records to prove that the applicant is
a bona fide dealer.
(4) Submit a twenty-five dollar ($25) fee for the certificate. The
fee may not be refunded if the certificate is denied.
(b) The initial certificate is valid for the calendar year of issuance
or any remaining portion of the calendar year. However, an applicant
applying in December may specifically indicate in the application that
dealership status begins in the next calendar year.

Legislative History

As added by P.L.65-1997, SEC.11. Amended by P.L.97-1998, SEC.5.