Indiana General Assembly - Indiana Register

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TITLE 45 DEPARTMENT OF STATE REVENUE Notice of Public Comment Period for Rule Readoption LSA Document #23-658 Readopts rules in anticipation of IC 4-22-2.6, providing that an administrative rule adopted under IC 4-22-2 expires January 1 of the fifth year after the year in which the rule takes effect unless the rule contains an earlier expiration date. Effective 30 days after filing with the publisher. STATUTORY AUTHORITY: IC 6-8.1-3-3 OVERVIEW Rules to be readopted without changes are as follows: 45 IAC 3.1-1-21.5 "Permanent place of residence" defined 45 IAC 3.1-1-22 "Domicile" defined 45 IAC 3.1-1-22.5 Determination of domicile Rules to be repealed without changes are as follows: None SUMMARY OF FINDINGS UNDER IC 4-22-2.6-4 The rules have a continued need to provide reasonable guidance and certainty for individuals who may be living or working both in and outside Indiana. The issues of individual domicile and residency when an individual moves into or out of Indiana continue to occur and have increased in light of the increased use of remote work in recent years. These three rules meet each of the standards set forth in IC 4-22-2-19.5. In addition, there are no alternative methods of achieving the purpose of the rules that are less costly or less intrusive, or that would otherwise minimize the economic impact of the proposed rules on small businesses. REQUEST FOR PUBLIC COMMENTS At this time, the Department of State Revenue solicits the following: (1) The submission of alternative ways to achieve the purpose of the rule. (2) The submission of suggestions for the development of draft rule language. Comments may be submitted in one of the following ways: (1) By mail or common carrier to the following address: LSA Document #23-658 Bruce Kolb Senior Counsel Indiana Department of State Revenue Indiana Government Center North 100 North Senate Avenue, Room N248 Indianapolis, IN 46205 (2) By electronic mail to bkolb@dor.in.gov. To confirm timely delivery of submitted comments, please request a document receipt when sending the electronic mail. PLEASE NOTE: Electronic mail comments will NOT be considered part of the official written comment period unless they are sent to the address indicated in this notice. COMMENT PERIOD DEADLINE All comments must be postmarked or time stamped not later than October 13, 2023. Posted: 09/13/2023 by Legislative Services Agency DIN: 20230913-IR-045230658RNA Composed: May 31,2024 1:05:15AM EDT A PDF version of this document.