Rulemaking Docket Archive
- Adds 45 IAC 3.1-4 concerning local income tax description.
- Adds and amends definitions of residency.
- Repeals 45 IAC 20-1-1 through 45 IAC 20-1-7 concerning Quality Assessment of Health Facilities
- Amends 45 IAC 4.1 concerning death taxation (LSA Document #14-144 has been withdrawn)
- Repeals 45 IAC 8.1-1-4 through IAC 8.1-1-15; 45 IAC 8.1-1-17, 45 IAC 8.1-1-21, 45 IAC 8.1-1-22, 45 IAC 8.1-1-24, 45 IAC 8.1-1-32 through 45 IAC 8.1-1-39; 45 IAC 8.1-1-41, and 45 IAC 8.1-1-42; and clarifies, simplifies, and updates the remaining sections concerning cigarette tax
- Repeals 45 IAC 6-1-2, 45 IAC 6-1-4, 45 IAC 6-1-6, 45 IAC 6-1-7, 45 IAC 6-1-10, 45 IAC 6-1-11, 45 IAC 6-1-13 through 45 IAC 6-1-15, and clarifies, simplifies, and updates the remaining sections concerning petroleum severance tax
- Repeals 45 IAC 11-1-2, 45 IAC 11-2-2, 45 IAC 11-2-7, 45 IAC 11-2-8, 45 IAC 11-3-1, and 45 IAC 11-3-2, and clarifies, simplifies, and updates the remaining sections concerning hazardous waste land disposal tax
- Repeals 45 IAC 19-1-1, 45 IAC 19-1-5, 45 IAC 19-2-2, 45 IAC 19-2-3, 45 IAC 19-3-1, 45 IAC 19-3-2, 45 IAC 19-4-1, 45 IAC 19-4-2, and 45 IAC 19-5-1, concerning controlled substance excise tax
- Repeals 45 IAC 4.1-1-1, 45 IAC 4.1-1-2, 45 IAC 4.1-1-4, 45 IAC 4.1-1-5, 45 IAC 4.1-1-6, 45 IAC 4.1-1-7, 45 IAC 4.1-1-8, 45 IAC 4.1-1-9, 45 IAC 4.1-1-10, 45 IAC 4.1-1-11, 45 IAC 4.1-1-12, 45 IAC 4.1-1-13, 45 IAC 4.1-1-14, 45 IAC 4.1-2-1, 45 IAC 4.1-2-2, 45 IAC 4.1-2-3, 45 IAC 4.1-2-4, 45 IAC 4.1-2-5, 45 IAC 4.1-2-6, 45 IAC 4.1-2-7, 45 IAC 4.1-2-8, 45 IAC 4.1-2-9, 45 IAC 4.1-2-10, 45 IAC 4.1-3-1, 45 IAC 4.1-3-2, 45 IAC 4.1-3-3, 45 IAC 4.1-3-4, 45 IAC 4.1-3-5, 45 IAC 4.1-3-7, 45 IAC 4.1-3-8, 45 IAC 4.1-3-9, 45 IAC 4.1-3-10, 45 IAC 4.1-3-11, 45 IAC 4.1-3-12, 45 IAC 4.1-3-13, 45 IAC 4.1-4-1, 45 IAC 4.1-4-2, 45 IAC 4.1-4-3, 45 IAC 4.1-4-4, 45 IAC 4.1-5-1, 45 IAC 4.1-5-2, 45 IAC 4.1-5-3, 45 IAC 4.1-5-4, 45 IAC 4.1-5-5, 45 IAC 4.1-5-6, 45 IAC 4.1-5-7, 45 IAC 4.1-5-8, 45 IAC 4.1-5-9, 45 IAC 4.1-5-10, 45 IAC 4.1-5-11, 45 IAC 4.1-5-12, 45 IAC 4.1-6-1, 45 IAC 4.1-6-2, 45 IAC 4.1-7-1, 45 IAC 4.1-7-2, 45 IAC 4.1-7-3, 45 IAC 4.1-8-1, 45 IAC 4.1-8-2, 45 IAC 4.1-8-3, 45 IAC 4.1-8-4, 45 IAC 4.1-8-5, 45 IAC 4.1-8-6, 45 IAC 4.1-8-7, 45 IAC 4.1-8-8, 45 IAC 4.1-9-3, 45 IAC 4.1-9-4, 45 IAC 4.1-9-6, 45 IAC 4.1-11-1, 45 IAC 4.1-11-2, 45 IAC 4.1-11-3, 45 IAC 4.1-11-4, 45 IAC 4.1-11-5, 45 IAC 4.1-12-1, 45 IAC 4.1-12-2, 45 IAC 4.1-12-3, 45 IAC 4.1-12-4, 45 IAC 4.1-12-5, 45 IAC 4.1-13-1, 45 IAC 4.1-13-2, and 45 IAC 4.1-13-5, concerning death taxation.
- Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5, and clarifies, simplifies, and updates the remaining sections concerning gasoline tax. Questions concerning the proposed rule may be addressed to the following telephone number: 317-232-2566. Statutory authority: IC 6-8.1-3-3.
- Adds LSA Document #15-240(E) Emergency Tax Amnesty Rules
- Adds 45 IAC 2.3 in order for the rules to reflect current department procedures concerning utility receipts tax.
- Repeals 45 IAC 7-1-2, 45 IAC 7-1-3, 45, 45 IAC 7-3-1, 45 IAC 7-3-2, 45 IAC 7-3-3, and 45 IAC 7-3-5, and clarifies, simplifies, and updates the remaining sections and adds sections in order for the regulations to reflect current department procedures concerning alcoholic beverage tax.
- Repeals 45 IAC 10-2-1, 45 IAC 10-3-8, 45 IAC 10-3-9, 45 IAC 10-4-9, 45 IAC 10-6-3, 45 IAC 10-6-4, 45 IAC 10-8-1, 45 IAC 10-9-1, 45 IAC 10-10-2, 45 IAC 10-10-3, and 45 IAC 10-10-4, and clarifies, simplifies, and updates the remaining sections concerning special fuel tax. Questions concerning the proposed rule may be addressed to the following telephone number: 317-232-2566. Statutory authority: IC 6-8.1-3-3.
- Repeals 45 IAC 13-1-4, 45 IAC 13-2-1, 45 IAC 13-3-1, and 45 IAC 13-5-7, and clarifies, simplifies, and updates the remaining sections concerning motor carrier fuel tax. Questions concerning the proposed rule may be addressed to the following telephone number: 317-232-2566. Statutory authority: IC 6-8.1-3-3.
- Repeals 45 IAC 2.2-3-1, 45 IAC 2.2-3-2, 45 IAC 2.2-3-16, 45 IAC 2.2-3-26, 45 IAC 2.2-3-27, 45 IAC 2.2-4-4, 45 IAC 2.2-4-5, 45 IAC 2.2-4-10, 45 IAC 2.2-4-20, 45 IAC 2.2-4-28, 45 IAC 2.2-4-29, 45 IAC 2.2-5-28, 45 IAC 2.2-5-29, 45 IAC 2.2-5-30, and 45 IAC 2.2-5-31 concerning sales and use tax.
- Repeals 45 IAC 3.1-1-5, 45 IAC 3.1-1-6, 45 IAC 3.1-1-8, 45 IAC 3.1-1-9, 45 IAC 3.1-1-10 and 45 IAC 3.1-1-11 concerning adjusted gross income tax.
- [Updated 02/20/2017] Repeals 45 IAC 12-2-12, 45 IAC 12-2-14, 45 IAC 12-2-16, 45 IAC 12-2-18, 45 IAC 12-3-5, 45 IAC 12-4-5, and 45 IAC 12-8-5, and clarifies, simplifies, and updates the remaining sections concerning gasoline tax.
- [Updated 06/28/2017] Repeals 45 IAC 16-1-1; 45 IAC 16-1-6; 45 IAC 16-1-7; 45 IAC 16-1-9; 45 IAC 16-1-15; 45 IAC 16-2-3; 45 IAC 16-2-4; 45 IAC 16-2-5; 45 IAC 16-2-9; 45 IAC 16-2-10; 45 IAC 16-2-11; 45 IAC 16-2-12; 45 IAC 16-2-13; 45 IAC 16-2-14; 45 IAC 16-2-15; 45 IAC 16-2-16; 45 IAC 16-3-2; 45 IAC 16-3-4; 45 IAC 16-3-5; 45 IAC 16-3-6; 45 IAC 16-3-7; 45 IAC 16-3-17; 45 IAC 16-3-21; 45 IAC 16-3-22; 45 IAC 16-3-23; 45 IAC 16-3-24; 45 IAC 16-3-25; 45 IAC 16-3-27; 45 IAC 16-3-30; 45 IAC 16-3-31; 45 IAC 16-3-32; 45 IAC 16-3-37; 45 IAC 16-3-38; 45 IAC 16-3-39; 45 IAC 16-3-40; and 45 IAC 16-3-42; clarifies, simplifies, and updates fifty-seven (57) sections, and adds eighteen (18) sections in order for the regulations to reflect current department procedures concerning motor carriers.
- Adds provisions to explain and implement the sourcing of receipts from the provision of services and other intangibles as contained in SEA 563-2019
