or revocation of license; payment of taxes and penalties Sec. 58. Every licensee shall, upon the discontinuance, sale, or transfer of the business or
upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report", and shall pay all special fuel taxes and penalties that may be due the state except as may otherwise be provided by law. The payment shall be made to the department in accordance with sections 35 and 36 of this chapter. As added by P.L.277-1993(ss), SEC.44.