Sec. 42. (a) Each application for a license under section 41 of this chapter shall be made upon a form prepared and furnished by the department. It shall be subscribed to by the applicant and shall contain the information as the department may reasonably require for the administration of this chapter, including the applicant’s federal identification number and, with respect to the applicant for an exporter‘s license, a copy of the applicant’s license to purchase or handle special fuel tax free in the specified destination state or states for which the export license is to be issued.

     (b) The department shall investigate each applicant for a license under this section. No license shall be issued if the department determines that any one (1) of the following exists:

Terms Used In Indiana Code 6-6-2.5-42

  • department: means the department of state revenue. See Indiana Code 6-6-2.5-7
  • destination state: means the state for which a motor vehicle or barge is destined for off-loading into storage facilities for consumption or resale. See Indiana Code 6-6-2.5-8
  • export: means :

    Indiana Code 6-6-2.5-9

  • exporter: means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country. See Indiana Code 6-6-2.5-10
  • special fuel: means all combustible gases and liquids that are:

    Indiana Code 6-6-2.5-22

(1) The application is not filed in good faith.

(2) The applicant is not the real party in interest.

(3) The license of the real party in interest has been revoked for cause.

(4) Other reasonable cause for non-issuance exists.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.146-2020, SEC.33.

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