Chapter 45

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 1. GROSS INCOME TAX Rule 1. General Provisions 45 IAC 1-1-1 Person or company defined (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 1.1. GROSS INCOME TAX (REPEALED) (Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 10. SPECIAL FUEL TAX Rule 1. Definitions 45 IAC 10-1-1 "Administrator" defined Authority: IC 6-8.1-3-3 Affected: IC 6-6-2.5 Sec. 1. "Administrator" means the administrative head of the Indiana department of state revenue or an authoriz…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 11. HAZARDOUS WASTE LAND DISPOSAL TAX Rule 1. Definitions 45 IAC 11-1-1 "Rules of construction" defined (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Nov 25, 2014, 3:45 p.m.: 20141224-IR- 045140147FRA) 45 IAC 11-1-…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 12. GASOLINE TAX Rule 1. Definitions 45 IAC 12-1-1 "Administrator" defined (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR- 045120429FRA) 45 IAC 12-1-2 "Dealer" defined (Repealed)…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 13. MOTOR CARRIER FUEL TAX Rule 1. Definitions 45 IAC 13-1-1 "Carrier" defined Authority: IC 6-8.1-3-3 Affected: IC 6-6-4.1 Sec. 1. (a) For purposes of IC 6-6-4.1, "carrier" means a person who operates or causes to be operated a commer…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 14. SUPPLEMENTAL HIGHWAY USER FEE (REPEALED) (Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 15. TAX ADMINISTRATION; GENERAL PROVISIONS Rule 1. Definitions; Applicability 45 IAC 15-1-1 "Department" defined (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR- 045120429FRA) 45 …

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 16. MOTOR CARRIERS NOTE: 45 IAC 16 was transferred from 170 IAC 2. Wherever in any promulgated text there appears a reference to 170 IAC 2, substitute 45 IAC 16. NOTE: IC 8-2.1-18 was repealed by P.L.110-1995, SECTION 35, effective May…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 17. TAXATION OF FINANCIAL INSTITUTIONS Rule 1. Definitions 45 IAC 17-1-1 Applicability Authority: IC 6-5.5-9-1 Affected: IC 6-5.5 Sec. 1. Unless otherwise defined, all terms used in this article shall have the same meaning as those ter…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 18. CHARITY GAMING Rule 1. Definitions 45 IAC 18-1-1 Applicability (Transferred) Sec. 1. NOTE: Transferred from the Department of State Revenue (45 IAC 18-1-1) to the Indiana Gaming Commission (68 IAC 20-1-1) by P.L.91-2006, SECTION 16…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 19. CONTROLLED SUBSTANCE EXCISE TAX Rule 1. Definitions 45 IAC 19-1-1 Applicability (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Oct 14, 2014, 3:26 p.m.: 20141112-IR- 045140148FRA) 45 IAC 19-1-2 "Controlled substa…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 2. SALES AND USE TAX (REPEALED) (Repealed by Department of State Revenue; filed Aug 20, 1982, 3:30 pm: 5 IR 2179)

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 2.1. SALES AND USE TAX (REPEALED) (Repealed by Department of State Revenue; filed Dec 1, 1982, 10:35 am: 6 IR 70; errata, 6 IR 127)

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 2.2. SALES AND USE TAX Rule 1. Definitions 45 IAC 2.2-1-1 General definitions Authority: IC 6-8.1-3-3 Affected: IC 6-2.5 Sec. 1. (a) Unitary Transaction. For purposes of the state gross retail tax and use tax, such taxes shall apply an…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 20. QUALITY ASSESSMENT ON HEALTH FACILITIES Rule 1. General Provisions 45 IAC 20-1-1 Health facility quality assessment (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Aug 29, 2014; 2:26 p.m.: 20140924-IR- 045140109F…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 21. AGGREGATE REGISTRATIONS Rule 1. Aggregate Registrations 45 IAC 21-1-1 Aggregate registrations Authority: IC 9-18-2-4.6 Affected: IC 9-18-2-4.6 Sec. 1. Any commercial motor vehicles registered in accordance with IC 9-18-2-4.5 [IC 9-…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 22. CIVIL PENALTIES; OVERSIZE-OVERWEIGHT CARRIER VIOLATIONS Rule 1. Civil Penalties; Oversize-Overweight Carrier Violations 45 IAC 22-1-1 "Violation" defined Authority: IC 6-8.1-3-3; IC 9-20-18-14.5 Affected: IC 9-20-18-14.5 Sec. 1. As…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 23. LIMITED PERMITS Rule 1. Limited Permits 45 IAC 23-1-1 Trip permit Authority: IC 6-8.1-3-3 Affected: IC 9-18.1-13-5 Sec. 1. (a) For purposes of this section, a trip permit may be: (1) issued instead of full registration; (2) used as…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 3. ADJUSTED GROSS INCOME (REPEALED) (Repealed by Department of State Revenue; filed Oct 15, 1979, 11:15 am: 2 IR 1564; errata, 2 IR 1743)

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 3.1. ADJUSTED GROSS INCOME TAX Rule 1. State Adjusted Gross Income Tax 45 IAC 3.1-1-1 Definition of adjusted gross income for individuals Authority: IC 6-8.1-3-3 Affected: IC 6-3-1-3.5 Sec. 1. Adjusted Gross Income for Individuals Defi…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 4. INHERITANCE TAX (REPEALED) (Repealed by Department of State Revenue; filed Apr 28, 1994, 9:30 a.m.: 17 IR 2041)

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 4.1. DEATH TAXATION Rule 1. Definitions 45 IAC 4.1-1-1 Applicability (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Nov 25, 2014, 3:41 p.m.: 20141224-IR- 045140334FRA) 45 IAC 4.1-1-2 "Appropriate probate court" defi…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 5. INTANGIBLES TAX (REPEALED) (Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722)

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 6. PETROLEUM SEVERANCE TAX Rule 1. General Provisions 45 IAC 6-1-1 Statutory scheme; purpose of rules Authority: IC 6-8-1-12; IC 6-8.1-3-3 Affected: IC 6-8-1-8 Sec. 1. (a) Under this article, a tax is imposed under IC 6-8-1-8 on all pe…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 7. ALCOHOLIC BEVERAGE EXCISE TAXES Rule 0.5. General Provisions 45 IAC 7-0.5-1 Construction and scope Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6 Affected: IC 7.1-4 Sec. 1. Unless otherwise indicated, the regulations in this article shall …

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 8. CIGARETTES (REPEALED) (Repealed by Department of State Revenue; filed Aug 4, 1982, 3:02 pm: 5 IR 1800; errata, 6 IR 127)

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 8.1. CIGARETTE TAX Rule 1. General Provisions 45 IAC 8.1-1-1 Covered transactions; intent of act Authority: IC 6-7-1-15; IC 6-8.1-3-3 Affected: IC 6-7-1-1 Sec. 1. The cigarette tax imposed by IC 6-7-1 is collected from the person or co…

TITLE 45 DEPARTMENT OF STATE REVENUE ARTICLE 9. EMPLOYMENT AGENCIES Rule 1. General Provisions 45 IAC 9-1-1 Definitions Authority: IC 6-8.1-3-3; IC 25-16-1-18; IC 25-16-2-1 Affected: IC 25-16-1 Sec. 1. Definitions. (a) "Accept" or "Secure," with reference to employment, means the…