Indiana General Assembly - Indiana Register

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TITLE 45 DEPARTMENT OF STATE REVENUE Readopted Final Rule LSA Document #23-658 DIGEST 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. SUMMARY/RESPONSE TO COMMENTS The Department of State Revenue (DOR) requested public comments from September 13, 2023, through October 13, 2023. DOR received no comments in response to the Notice of Public Comment Period for Rule Readoption. 45 IAC 3.1-1-21.5; 45 IAC 3.1-1-22; 45 IAC 3.1-1-22.5 SECTION 1. UNDER IC 4-22-2.6-6, THE FOLLOWING ARE READOPTED: 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 LSA Document #23-658 Notice of Public Comment Period for Rule Readoption: 20230913-IR-045230658RNA Filed with Publisher: October 20, 2023, 11:13 a.m. Posted: 11/15/2023 by Legislative Services Agency DIN: 20231115-IR-045230658RFA Composed: May 19,2024 12:59:37PM EDT A PDF version of this document.