Title 45 Disclaimer

The Indiana Administrative Code is maintained on the Indiana General Assembly website by the Legislative Services Agency for the State of Indiana. This link is provided as a resource for professional tax preparers and attorneys. Title 45 pertains to the Department of State Revenue. Please note the revision date on the site; some sections of IAC may have more recent revisions than those available on this site at present. The Indiana Department of Revenue does not maintain the Indiana Administrative Code.

Indiana Administrative Code, Title 45