Discontinuance, Sale, or Transfer of Distributor's Business; Accrued Tax Liabilities Due and Payable

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  6. Discontinuance, Sale, or Transfer of Distributor's Business; Accrued Tax Liabilities Due and Payable

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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.

As added by Acts 1979, P.L.79, SEC.1.


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