Department of Revenue Rulemaking Document 5

Pending Rule Under Consideration

Title: Repeals 45 IAC 8.1-1-4, 45 IAC 8.1-1-5, 45 IAC 8.1-1-6, 45 IAC 8.1-1-7, 45 IAC 8.1-1-8, 45 IAC 8.1-1-9, 45 IAC 8.1-1-10, 45 IAC 8.1-1-11, 45 IAC 8.1-1-12, 45 IAC 8.1-1-13, 45 IAC 8.1-1-14, 45 IAC 8.1-1-15, 45 IAC 8.1-1-17, 45 IAC 8.1-1-21, 45 IAC 8.1-1-22, 45 IAC 8.1-1-24, 45 IAC 8.1-1-32, 45 IAC 8.1-1-33, 45 IAC 8.1-1-34, 45 IAC 8.1-1-35, 45 IAC 8.1-1-36, 45 IAC 8.1-1-37, 45 IAC 8.1-1-38, 45 IAC 8.1-1-39, 45 IAC 8.1-1-41, and 45 IAC 8.1-1-42; and clarifies, simplifies, and updates the remaining sections concerning cigarette tax

1. Description
   1. Repeals 45 IAC 8.1-1-4, 45 IAC 8.1-1-5, 45 IAC 8.1-1-6, 45 IAC 8.1-1-7, 45 IAC 8.1-1-8, 45 IAC 8.1-1-9, 45 IAC 8.1-1-10, 45 IAC 8.1-1-11, 45 IAC 8.1-1-12, 45 IAC 8.1-1-13, 45 IAC 8.1-1-14, 45 IAC 8.1-1-15, 45 IAC 8.1-1-17, 45 IAC 8.1-1-21, 45 IAC 8.1-1-22, 45 IAC 8.1-1-24, 45 IAC 8.1-1-32, 45 IAC 8.1-1-33, 45 IAC 8.1-1-34, 45 IAC 8.1-1-35, 45 IAC 8.1-1-36, 45 IAC 8.1-1-37, 45 IAC 8.1-1-38, 45 IAC 8.1-1-39, 45 IAC 8.1-1-41, and 45 IAC 8.1-1-42; and clarifies, simplifies, and updates the remaining sections concerning cigarette tax.
   2. Indiana Register
   3. Agency Correction, LSA Document #14-146, was posted on the Indiana Register website March 18, 2015
2. Notices
   1. Notice of Intent
   2. Proposed Rule
   3. Notice of Public Hearing
   4. Notice of Recall
   5. Publisher's Receipt
   6. Agency Correction
   7. 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: Dec. 12, 2014
   3. Comments may be inspected upon request at the Departments offices at 100 N. Senate Ave., Indianapolis, IN 46204-2253
4. Public Hearing
   1. A public hearing on the proposed rules changes will be conducted: Dec. 9, 2014 at 9:30 a.m. in Room N248, Conference Room A
   2. Public Hearing Notice
5. Findings related to the proposed rule changes
   1. Fiscal Impact 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 the 9th of December. All comments are requested to be made by December 12, 2014. The Readopted Rule shall be sent to the Attorney General’s Office on December 12, 2014. 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.