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Indiana · Snapshot 2026

IC 6-7-2-11.5: Department may refuse to issue or renew a license; reasons

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 7. TOBACCO TAXES
  3. Chapter 2. Tobacco Products Tax

Sec. 11.5. (a) The department may refuse to issue or renew a license issued under this chapter if:

(1) the application is filed by a person whose license has previously been canceled for cause (including a similar license issued by another state);

(2) the application is not filed in good faith, as determined by the department;

(3) the application is filed by a person as a subterfuge for the real person in interest whose license has previously been canceled for cause;

(4) the applicant has been convicted of fraud, misrepresentation, or any other offense that indicates the applicant may not comply with this chapter if issued a license;

(5) the applicant has an outstanding listed tax liability; or

(6) the applicant has not complied with a filing requirement of the department.

(b) Before being denied a license as a distributor, the applicant is entitled to a hearing with five (5) days written notice. At the hearing the applicant may appear in person or by counsel and present testimony.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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