29 sections in this chapter.
R.45-45-1 45-1 — Title 45 Article 1 (Department of State Revenue)
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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 General Provisions 45 IAC 1-1-1 Person or company defined (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff…
R.45-45-1.1 45-1.1 — Title 45 Article 1.1 (Department of State Revenue)
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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 GROSS INCOME TAX (REPEALED) (Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR-045120429FRA)
R.45-45-10 45-10 — Title 45 Article 10 (Department of State Revenue)
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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…
R.45-45-11 45-11 — Title 45 Article 11 (Department of State Revenue)
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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 Definitions 45 IAC 11-1-1 "Rules of construction" defined (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Nov 25, 2014, 3:45 p.m.: 20141224-IR- 045140147FRA) 45 IAC 11-1-…
R.45-45-12 45-12 — Title 45 Article 12 (Department of State Revenue)
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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 Definitions 45 IAC 12-1-1 "Administrator" defined (Repealed) Sec. 1. (Repealed by Department of State Revenue; filed Dec 5, 2012, 10:01 a.m.: 20130102-IR- 045120429FRA) 45 IAC 12-1-2 "Dealer" defined (Repealed)…
R.45-45-13 45-13 — Title 45 Article 13 (Department of State Revenue)
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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…
R.45-45-14 45-14 — Title 45 Article 14 (Department of State Revenue)
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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)
R.45-45-15 45-15 — Title 45 Article 15 (Department of State Revenue)
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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 …
R.45-45-16 45-16 — Title 45 Article 16 (Department of State Revenue)
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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…
R.45-45-17 45-17 — Title 45 Article 17 (Department of State Revenue)
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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…
R.45-45-18 45-18 — Title 45 Article 18 (Department of State Revenue)
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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…
R.45-45-19 45-19 — Title 45 Article 19 (Department of State Revenue)
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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…
R.45-45-2 45-2 — Title 45 Article 2 (Department of State Revenue)
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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)
R.45-45-2.1 45-2.1 — Title 45 Article 2.1 (Department of State Revenue)
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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)
R.45-45-2.2 45-2.2 — Title 45 Article 2.2 (Department of State Revenue)
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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…
R.45-45-20 45-20 — Title 45 Article 20 (Department of State Revenue)
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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…
R.45-45-21 45-21 — Title 45 Article 21 (Department of State Revenue)
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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-…
R.45-45-22 45-22 — Title 45 Article 22 (Department of State Revenue)
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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…
R.45-45-23 45-23 — Title 45 Article 23 (Department of State Revenue)
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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…
R.45-45-3 45-3 — Title 45 Article 3 (Department of State Revenue)
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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)
R.45-45-3.1 45-3.1 — Title 45 Article 3.1 (Department of State Revenue)
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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…
R.45-45-4 45-4 — Title 45 Article 4 (Department of State Revenue)
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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)
R.45-45-4.1 45-4.1 — Title 45 Article 4.1 (Department of State Revenue)
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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…
R.45-45-5 45-5 — Title 45 Article 5 (Department of State Revenue)
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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)
R.45-45-6 45-6 — Title 45 Article 6 (Department of State Revenue)
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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…
R.45-45-7 45-7 — Title 45 Article 7 (Department of State Revenue)
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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 …
R.45-45-8 45-8 — Title 45 Article 8 (Department of State Revenue)
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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)
R.45-45-8.1 45-8.1 — Title 45 Article 8.1 (Department of State Revenue)
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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…
R.45-45-9 45-9 — Title 45 Article 9 (Department of State Revenue)
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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…