TITLE 45 DEPARTMENT OF STATE REVENUE

Under IC 4-22-2-23, the Department of State Revenue intends to adopt a rule concerning the following:

OVERVIEW: 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 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. Questions concerning the proposed rule may be addressed to the following telephone number: (317) 232-2107. Statutory authority: IC 6-8.1-3-3.

For purposes of IC 4-22-2-28.1, the Small Business Regulatory Coordinator for this rule is:

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

For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-5 is:

Eric P. Shields

Indiana Economic Development Corporation

One North Capitol, Suite 700

Indianapolis, IN 46204

(317) 234-3997

smallbizombudsman@iedc.in.gov

Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-5, specifically IC 5-28-17-5(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator.

DIN: 20120718-IR-045120429NIA

Composed: Apr 19,2024 1:00:45AM EDT

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