Department of Revenue Rulemaking Docket

Pending Rule Under Consideration

Title: Adds and amends definitions of residency.

  1. Description
    1. Adds and amends definitions of residency and domicile concerning local income tax.
  2. Notices
    1. Notice of Intent
    2. Proposed Rule
    3. Public Hearing Notice
    4. Publisher's Receipt
    5. Final Rule
  3. Comments
    1. Comments may be submitted on this proposed rules change by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to Indiana Department of Revenue, Attn: Policy, 100 N. Senate Ave., Indianapolis, IN 46204-2253.
    2. To be considered, comments must be received by March 31, 2017.
    3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Indianapolis, IN 46204-2253.
  4. Public Hearing
    1. A public hearing on the proposed rule changes will be conducted on March 30, 2017 at the Indiana Government Center South, 302 West Washington Street, Conference Room #1, Indianapolis, Indiana.
    2. Public Hearing Notice
  5. Findings related to the proposed rule changes
    1. Cost Benefit Analysis
    2. Economic Impact Statement
    3. IEDC Response Letter
  6. Timetable
    1. The anticipated timetable for the proposed rule changes: The Public Hearing will be held on March 30. All comments are requested to be made by March 31, 2017. The Final Rule shall be sent to the Attorney General's Office on April 3, 2017. The Attorney General's Office has 45 days in which to approve the Final Rule. It will then be forwarded to the Governor's office for approval, and after 15 days will be sent to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.