Indiana Administrative Code

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 14.1. INDIANA STATE TEACHERS' RETIREMENT FUND–DEFINED CONTRIBUTION PROGRAM Rule 1. General Provisions 35 IAC 14.1-1-1 Administration Authority: IC 5-10.4-8; IC 5-10.5-4-2 Affected: IC 5-10.4-3; IC 5-…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 15. INDIANA STATE TEACHERS' RETIREMENT FUND MODEL PLAN AMENDMENT Rule 1. Compliance with Code Section 401(a)(31) for eligible rollover distributions 35 IAC 15-1-1 Definitions Authority: IC 2-3.5-3-4; IC 5-…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 16. INDIANA STATE TEACHERS' RETIREMENT FUND CONTRIBUTIONS AND BENEFITS Rule 1. Adoption of Internal Revenue Code Section 415 35 IAC 16-1-1 Compliance with Internal Revenue Code Section 415 for Limitations …

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 17. ANNUAL COMPENSATION LIMITS Rule 1. General Provisions 35 IAC 17-1-1 Definitions Authority: IC 5-10.2-2-1; IC 5-10.5-4-2 Affected: IC 5-10.2-2-1.5; IC 5-10.4; IC 5-10.5 Sec. 1. (a) The definitions in th…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 18. ROLLOVERS, SERVICE PURCHASES, AND ENHANCED RETIREMENT SAVINGS OPPORTUNITIES Rule 1. General Provisions 35 IAC 18-1-1 Definitions Authority: IC 2-3.5-3-4; IC 5-10-5.5-3; IC 5-10.5-4-2; IC 33-38-6-23; IC…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 19. INDIANA STATE TEACHERS' RETIREMENT FUND ADDITIONAL CONTRIBUTIONS Rule 1. Elective Payroll Deductions for Additional Contributions 35 IAC 19-1-1 Miscellaneous Authority: IC 5-10.5-4-2 Affected: IC 5-10.…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 2. POLICE AND FIREFIGHTERS' PENSION AND DISABILITY FUND (1977 FUND) Rule 1. Membership 35 IAC 2-1-1 Application for membership Authority: IC 5-10.5-4-2; IC 36-8-8-5 Affected: IC 36-8-8-7 Sec. 1. (a) Employ…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 20. 401(H) MEDICAL BENEFITS ACCOUNTS Rule 1. Plan Rules 35 IAC 20-1-1 Plan coverage Authority: IC 5-10.5-4-2 Affected: IC 5-10.3-8-14 Sec. 1. These rules shall cover all state employees who are members of …

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 21. PUBLIC EMPLOYEES' RETIREMENT FUND SEPARATE EMPLOYER ACCOUNTS PROCEDURE Rule 1. Definitions; Procedure 35 IAC 21-1-1 Definitions Authority: IC 5-10.5-4-2 Affected: IC 5-10.2-2-3; IC 5-10.2-4-2; IC 5-10.…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 22. INTERNAL REVENUE CODE SECTION 415 Rule 1. General Provisions 35 IAC 22-1-1 Purpose Authority: IC 5-10.5-4-2 Affected: IC 2-3.5-3-3; IC 5-10-5.5-2.5; IC 33-38-7-16; IC 33-38-8-20; IC 33-39-7-22; IC 36-8…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 23. RETIREE MEDICAL BENEFITS ACCOUNT PLAN Rule 1. Plan Rules 35 IAC 23-1-1 Purpose and administration Authority: IC 5-10.5-4-2; IC 5-10-8.5-11 Affected: IC 5-10-8.5 Sec. 1. (a) The plan is established as a…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 3. 1977 FIREFIGHTERS' PENSION AND DISABILITY FUND (REPEALED) (Repealed by Board of Trustees of the Indiana Public Retirement System; filed Sep 8, 1982, 2:05 pm: 5 IR 2118)

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 4. STATE EXCISE POLICE, GAMING AGENT, GAMING CONTROL OFFICER & CONSERVATION ENFORCEMENT OFFICERS' RETIREMENT PLAN Rule 1. Survivor Benefits 35 IAC 4-1-1 Death of member and beneficiary Authority: IC 5-10-5…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 5. STATE AGENCY FOR SOCIAL SECURITY (EXPIRED) (Expired under IC 4-22-2.5, effective January 1, 2002.)

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 6. PENSION RELIEF FUND Rule 1. Administrative Cost 35 IAC 6-1-1 Administrative costs Authority: IC 5-10.3-11-2 Affected: IC 5-10.3-11 Sec. 1. The cost of administering the Pension Relief Fund shall be paid…

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 7. HEARING PROCEDURE (REPEALED) (Repealed by Board of Trustees of the Indiana Public Retirement System; filed Dec 20, 1988, 1:00 p.m.: 12 IR 1086)

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 8. PUBLIC EMPLOYEES' RETIREMENT FUND MODEL PLAN AMENDMENTS (REPEALED) (Repealed by Board of Trustees of the Indiana Public Retirement System; adopted Apr 26, 2013: 20130508-IR-035130167ONA)

TITLE 35 BOARD OF TRUSTEES OF THE INDIANA PUBLIC RETIREMENT SYSTEM ARTICLE 9. ANNUAL COMPENSATION LIMITS; IMPLEMENTATION OF ANNUAL COMPENSATION LIMITATIONS PURSUANT TO INTERNAL REVENUE CODE SECTION 401(a)(17) Rule 1. Annual Compensation Limits 35 IAC 9-1-1 Definitions Authority: …

TITLE 40 STATE ETHICS COMMISSION NOTE: Originally adopted by the State Ethics and Conflict of Interest Commission. Name changed by P.L.13-1987, SECTION 4, effective January 1, 1988. ARTICLE 1. STATE OFFICERS AND EMPLOYEES (REPEALED) (Repealed by the State Ethics Commission; filed…

TITLE 40 STATE ETHICS COMMISSION ARTICLE 2. STATE OFFICERS AND EMPLOYEES Rule 1. Indiana Code of Ethics for the Conduct of State Business NOTE: IC 4-2-6-3 was repealed by P.L.222-2005, SECTION 50, effective May 11, 2005. 40 IAC 2-1-1 Name of rule (Repealed) (Repealed by State Eth…

TITLE 41 OFFICE OF ADMINISTRATIVE LAW PROCEEDINGS ARTICLE 1. CODE OF JUDICIAL CONDUCT FOR ADMINISTRATIVE LAW JUDGES Rule 1. General Provisions 41 IAC 1-1-1 Purpose Authority: IC 4-15-10.5-10; IC 4-15-10.5-11 Affected: IC 4-21.5 Sec. 1. This article establishes a code of judicial …

TITLE 41 OFFICE OF ADMINISTRATIVE LAW PROCEEDINGS ARTICLE 3. ADJUDICATORY PROCEEDINGS; ASSESSMENT OF FEES Rule 1. General Provisions 41 IAC 3-1-1 Purpose Authority: IC 20-35-14 Affected: IC 4-21.5; IC 20-43-3; IC 20-43-4 Sec. 1. This article establishes how the office will determ…

TITLE 42 OFFICE OF THE INSPECTOR GENERAL ARTICLE 1. INDIANA CODE OF ETHICS Rule 1. Name of Article 42 IAC 1-1-1 Name of article Authority: IC 4-2-7-3; IC 4-2-7-5 Affected: IC 4-2-6 Sec. 1. The name of this article shall be the Indiana code of ethics. (Office of the Inspector Gene…

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)