Determination of department of state revenue resulting in tax

Official textiga.in.govlast amended 1979

increase; statement in rules
Sec. 6.5. All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2.
In no event may a change in a departmental interpretation of IC 6-4.1 that could increase a person's tax liability take effect before the date on which it is promulgated in a rule.
As added by Acts 1979, P.L.75, SEC.14.

Amendment history

As added by Acts 1979, P.L.75, SEC.14.

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Nearby sections (25 sections)

6-4.1-10-2 · Time limits for filing for property interests under IC…
6-4.1-10-3 · Orders for refund; funds from which payable; credit
6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
6-4.1-10-5 · Probate court determination; appeal
6-4.1-10-6 · Annual appropriation to pay refund
6-4.1-12-0.5 · Inheritance tax not imposed on a transfer of property…
6-4.1-12-1 · Powers of the probate court
6-4.1-12-2 · Appraisal of transferred property interests
6-4.1-12-3 · Repealed
6-4.1-12-4 · Repealed
6-4.1-12-5 · Compromise agreements concerning tax or interest on
6-4.1-12-6 · Powers and duties of department of state revenue
6-4.1-12-6.5 · Determination of department of state revenue resulting…
6-4.1-12-7 · Investigative powers of department of state revenue;…
6-4.1-12-8 · Inheritance tax administrator; appointment; salary
6-4.1-12-9 · Powers and duties of inheritance tax administrator
6-4.1-12-10 · Special auditor, appraiser, or counsel; compensation
6-4.1-12-11 · Information and investigations concerning non-resident's
6-4.1-12-12 · Disclosure of inheritance tax information; offense
6-5 · ARTICLE 5. REPEALED
6-5.5-1-1 · Application of definitions
6-5.5-1-2 · "Adjusted gross income"
6-5.5-1-3 · "Business of a financial institution"
6-5.5-1-4 · "Commercial domicile"
6-5.5-1-5 · "Compensation"

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