-IR- Database: Indiana Register
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TITLE 45 DEPARTMENT OF STATE REVENUE
Final Rule
LSA Document #12-429(F)
DIGEST
Repeals 45 IAC 1.1 concerning the gross income tax. Repeals 45 IAC 2.2-2-4, 45 IAC 2.2-3-17, 45 IAC 2.2-4-17 through 45 IAC 2.2-4-19, 45 IAC 2.2-5-21 through 45 IAC 2.2-5-23, and 45 IAC 2.2-5-64 concerning the sales and use tax. Repeals 45 IAC 3.1-1-40, 45 IAC 3.1-1-41, 45 IAC 3.1-1-43 through 45 IAC 3.1-1-49, 45 IAC 3.1-1-72, 45 IAC 3.1-1-73, and 45 IAC 3.1-1-150 concerning the adjusted gross income tax. Repeals 45 IAC 3.1-2-1, 45 IAC 3.1-2-2, and 45 IAC 3.1-2-4 concerning the supplemental net income tax. Repeals 45 IAC 3.1-3 concerning the county adjusted gross income tax. Repeals 45 IAC 4.1-1-3, 45 IAC 4.1-3-6, 45 IAC 4.1-8-9, 45 IAC 4.1-9-1, 45 IAC 4.1-9-2, 45 IAC 4.1-9-5, 45 IAC 4.1-10-2, 45 IAC 4.1-10-3, 45 IAC 4.1-13-3, and 45 IAC 4.1-13-4 concerning the inheritance tax. Repeals 45 IAC 10-1-8, 45 IAC 10-2-6, 45 IAC 10-2-7, 45 IAC 10-3-4, 45 IAC 10-4-15, 45 IAC 10-4-17, 45 IAC 10-4-20, 45 IAC 10-5-6, 45 IAC 10-5-10
through 45 IAC 10-5-12, 45 IAC 10-5-15 through 45 IAC 10-5-18, 45 IAC 10-6-1, 45 IAC 10-6-2, 45 IAC 10-6-6, 45 IAC 10-7-1, and 45 IAC 10-9-5 concerning the special fuel tax. Repeals 45 IAC 11-1-3 through 45 IAC 11-1-6, and 45 IAC 11-2-3 concerning the hazardous waste land disposal tax. Repeals 45 IAC 12-1-1 through 45 IAC 12-1-3, 45 IAC 12-1-6, 45 IAC 12-1-7, 45 IAC 12-1-10, 45 IAC 12-1-12, 45 IAC 12-1-13, 45 IAC 12-3-7, 45 IAC 12-4-4, 45 IAC 12-4-7, 45 IAC 12-4-13, 45 IAC 12-4-16, 45 IAC 12-5-3, 45 IAC 12-5-4, 45 IAC 12-5-9, 45 IAC 12-5-10, 45 IAC 12-8-1, 45 IAC 12-8-3, 45 IAC 12-8-13 through 45 IAC 12-8-16, 45 IAC 12-9, and 45 IAC 12-10 concerning the gasoline tax. Repeals 45 IAC 13-1-2, 45 IAC 13-4-2, 45 IAC 13-4-3, 45 IAC 13-4-6, 45 IAC 13-5-1, 45 IAC 13-5-5, 45 IAC 13-6-1, 45 IAC 13-6-3, 45 IAC 13-6-5, 45 IAC 13-7, 45 IAC 13-8, 45 IAC 13-8.5-3, 45 IAC 13-10, 45 IAC 13-11-5, and 45 IAC 13-13 concerning the motor carrier fuel tax. Repeals 45 IAC 14 concerning the supplemental highway user fee. Repeals 45 IAC 15-1-1 concerning tax administration general provisions. Repeals 45 IAC 19-1-2 through 45 IAC 19-1-4, 45 IAC 19-1-6, 45 IAC 19-2-1, and 45 IAC 19-5-2 concerning the controlled substance excise tax. Effective 30 days after filing with the Publisher.
Hearing Held: October 10, 2012
Approved by Attorney General: December 4, 2012
Approved by Governor: December 5, 2012
Filed with Publisher: December 5, 2012, 10:01 a.m.
Documents Incorporated by Reference: None Received by Publisher
Small Business Regulatory Coordinator: Shane Corbin, Deputy Director, Department of State Revenue, Indiana Government Center North, 100 North Senate Avenue, Room N248, Indianapolis, IN 46204, (317) 232-2107, scorbin@dor.in.gov
Posted: 01/02/2013 by Legislative Services Agency
DIN: 20130102-IR-045120429FRA
Composed: Mar 19,2024 6:40:29AM EDT
A PDF version of this document.
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