IC 6-6-4.1-17: Suspension or revocation of permit or temporary authorization; reinstatement

Sec. 17. If a carrier:

(1) fails to file a quarterly report required by this chapter;

(2) fails to pay the tax imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal);

(3) files a report after the date established under this chapter;

(4) with respect to a listed tax (as defined in IC 6-8.1-1-1), fails to file all tax returns or information reports or to pay all taxes, penalties, and interest;

(5) fails to file a form or report required under this chapter or the International Fuel Tax Agreement in an electronic format prescribed by the department; or

(6) fails to remit taxes under section 10(g) of this chapter;

the commissioner may suspend or revoke any annual permit, trip permit, temporary authorization, or repair and maintenance permit issued to the carrier. The commissioner may reinstate a permit or temporary authorization if a carrier files all required returns and reports and pays all outstanding liabilities.