License to distributor; failure to obtain; application of regulation

Authority: IC 6-8.1-3-3 Affected: IC 6-6-1.1-401; IC 6-6-1.1-504 Sec. 2. As provided in 45 IAC 12-5-7, a person that acts as a distributor in this state but fails to obtain the license required by IC 6-6-1.1 is subject to the provisions of IC 6-6-1.1 as if the person holds the license. (Department of State Revenue; Reg 6-6-1.1-401(020); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2320; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)