{"data":{"id":"us-in/ic-6-6-1.1-513","jurisdiction":"us-in","citation":"IC 6-6-1.1-513","heading":"Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable","body":"Sec. 513. Notwithstanding any other provision of this chapter, any tax, penalty, and interest which have accrued under this chapter are due and payable at the time a distributor discontinues, sells, or transfers his business. The distributor shall file a report and pay any tax, penalty, and interest within ten (10) days after the discontinuance, sale, or transfer.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-513","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"130f6f7b087d7c8c81f06307605fa3f9c2816923ea92c9b5f3f5c01fb55d0c30","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-512","next":"us-in/ic-6-6-1.1-514"},"notice":"GroundRules: Original legal text. Not legal advice."}