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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

1,274 sections.

ARTICLE 1. GROSS INCOME TAX233 sections

Rule 1. General Provisions

ARTICLE 2.2. SALES AND USE TAX190 sections

Rule 1. Definitions

Rule 2. State Gross Retail Tax

Rule 3. Use Tax

Rule 4. Retail Transactions of Retail Merchant

Rule 5. Exempt Transactions of a Retail Merchant

Rule 6. Returns, Remittances and Refunds

Rule 7. Collection and Remittance of State Gross Retail Tax on Motor Fuel

Rule 8. Registration

Rule 9. Enforcement and Penalties

Rule 10. Miscellaneous

ARTICLE 3.1. ADJUSTED GROSS INCOME TAX170 sections

Rule 1. State Adjusted Gross Income Tax

Rule 2. Supplemental Net Income Tax

Rule 4. Local Income Tax

ARTICLE 4.1. DEATH TAXATION87 sections

Rule 1. Definitions

Rule 2. Imposition of the Inheritance Tax

Rule 3. Exemptions and Deductions

Rule 4. Returns

Rule 5. Valuation of Property Interests

Rule 6. Review of Inheritance Tax Determination

Rule 7. Inheritance Tax Lien

Rule 8. Limitations on the Transfer of a Decedent's Property

Rule 9. Payment and Collection of Inheritance Taxes

Rule 10. Refunds

Rule 11. Indiana Estate Tax

Rule 12. Indiana Generation-Skipping Transfer Tax

Rule 13. Penalties

ARTICLE 6. PETROLEUM SEVERANCE TAX15 sections

Rule 1. General Provisions

ARTICLE 7. ALCOHOLIC BEVERAGE EXCISE TAXES19 sections

Rule 0.5. General Provisions

Rule 1. Penalty for Late Remittance and Failure to File Returns

Rule 2. Confidential Disclosure

Rule 3. Beer Excise Tax Refund

Rule 4. Imposition of Tax

Rule 5. Monthly Reports

Rule 6. Exemptions

ARTICLE 8.1. CIGARETTE TAX42 sections

Rule 1. General Provisions

ARTICLE 9. EMPLOYMENT AGENCIES5 sections

Rule 1. General Provisions

ARTICLE 10. SPECIAL FUEL TAX98 sections

Rule 1. Definitions

Rule 2. Imposition of Tax

Rule 3. Exemptions

Rule 4. Licenses

Rule 5. Monthly Reports; Payment of Tax

Rule 6. Refund of Tax

Rule 7. Tax Evasion; Sealing Pumps

Rule 9. Intentional Violation of Rules

Rule 10. Delivery Reports; Collection of Tax

ARTICLE 11. HAZARDOUS WASTE LAND DISPOSAL TAX20 sections

Rule 1. Definitions

Rule 2. Imposition of Tax

Rule 3. Disposition of Revenue

ARTICLE 12. GASOLINE TAX93 sections

Rule 1. Definitions

Rule 2. Imposition of Tax

Rule 3. Exemptions

Rule 4. License to Distributor

Rule 5. Monthly Reports

Rule 6. Monthly Accounting of Gasoline Delivered

Rule 7. Exempt Gasoline

Rule 8. Refund for Tax Paid on Gasoline

ARTICLE 13. MOTOR CARRIER FUEL TAX51 sections

Rule 1. Definitions

Rule 2. Applicability

Rule 3. Leased Motor Vehicles

Rule 4. Imposition of Tax

Rule 5. Credit Against Tax

Rule 6. Credit Application; Refund; Interest

Rule 8.5. Surcharge Tax; Commercial Motor Vehicles

Rule 9. Quarterly Reports

Rule 11. Annual and Trip Permits

Rule 12. Suspension or Revocation; Permits, Temporary Authorization

ARTICLE 15. TAX ADMINISTRATION; GENERAL PROVISIONS34 sections

Rule 1. Definitions; Applicability

Rule 2. Department Organization

Rule 3. Duties; Powers; Responsibilities

Rule 4. Division of Audit

Rule 5. Assessment

Rule 6. Filing and Due Dates

Rule 7. Confidentiality

Rule 8. Collection

Rule 9. Refunds

Rule 10. Set Off of Refunds

Rule 11. Penalties and Interest

ARTICLE 16. MOTOR CARRIERS101 sections

Rule 1. Motor Carrier Department

Rule 1.5. Motor Carrier Practice and Procedure Before the Commission

Rule 2. Construction and Filing of Passenger Fare Publications and Schedules; Express Tariffs and Time Tables

Rule 3. Motor Carrier Freight Tariffs and Classifications

Rule 5. Authorized Emergency Vehicles

ARTICLE 17. TAXATION OF FINANCIAL INSTITUTIONS26 sections

Rule 1. Definitions

Rule 2. Taxpayer

Rule 3. Computation of Tax

Rule 4. Other Taxpayers

Rule 5. Reporting

ARTICLE 18. CHARITY GAMING54 sections

Rule 1. Definitions

Rule 3. Charity Gaming

Rule 6. Penalties

ARTICLE 19. CONTROLLED SUBSTANCE EXCISE TAX15 sections

Rule 1. Definitions

Rule 2. Imposition and Payment of the Tax

Rule 3. Refunds and Credits

Rule 4. Controlled Substance Tax Fund

Rule 5. Penalties

ARTICLE 20. QUALITY ASSESSMENT ON HEALTH FACILITIES7 sections

Rule 1. General Provisions

ARTICLE 21. AGGREGATE REGISTRATIONS1 section

Rule 1. Aggregate Registrations

ARTICLE 22. CIVIL PENALTIES; OVERSIZE-OVERWEIGHT CARRIER VIOLATIONS5 sections

Rule 1. Civil Penalties; Oversize-Overweight Carrier Violations