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Rulemaking Docket: Pending Rules

Pending Rule Under Consideration

LSA Doc. No. 24-576 Motor Carrier Fuel Tax

  1. Description
    1. The Department of State Revenue (Department is soliciting public comment on the readoption of 45 IAC 13 regarding motor carrier fuel tax.
  2. Initial Notice of Readoption
  3. Notice of First Public Comment Period
  4. Readoption Review
  5. Comment
    1. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to the Indiana Department of State Revenue, Attn: Policy, 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
    2. To be considered, comments must be received by:  July 24, 2026.
    3. Comments may be inspected upon request at the Department's office at 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253
  6. Readopted Final Rule
  7. Timetable

The anticipated timetable for the proposed rule: The Notice of Public Comment Period for Interim rule begins on June 24, 2026. All comments must be received by July 24, 2026. If no comments are received the Readopted Final Rule will be forwarded to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

LSA Doc. No. 24-577 Special Fuel

  1. Description
    1. The Department of State Revenue (Department is soliciting public comment on the readoption of 45 IAC 10 regarding special fuel tax.
  2. Initial Notice of Readoption
  3. Notice of Public Comment
  4. Readoption Review
  5. Comment
    1. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to the Indiana Department of State Revenue, Attn: Policy, 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
    2. To be considered, comments must be received by:  July 24, 2026.
    3. Comments may be inspected upon request at the Department's office at 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253
  6. Readopted Final Rule
  7. Timetable

The anticipated timetable for the proposed rule: The Notice of Public Comment Period for Interim rule begins on June 24, 2026. All comments must be received by July 24, 2026. If no comments are received the Readopted Final Rule will be forwarded to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

LSA Doc. No. 24-579 Gasoline Tax

  1. Description
    1. The Department of State Revenue (Department is soliciting public comment on the readoption of 45 IAC 12 regarding gasoline tax.
  2. Initial Notice of Readoption
  3. Notice of First Public Comment Period
  4. Readoption Review
  5. Comment
    1. Comments may be submitted on this readoption by emailing comments and/or recommendations to bkolb@dor.in.gov. Comments may also be mailed to the Indiana Department of State Revenue, Attn: Policy, 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
    2. To be considered, comments must be received by:  July 24, 2026.
    3. Comments may be inspected upon request at the Department's office at 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253
  6. Readopted Final Rule
  7. Timetable

The anticipated timetable for the proposed rule: The Notice of Public Comment Period for Interim rule begins on June 24, 2026. All comments must be received by July 24, 2026. If no comments are received the Readopted Final Rule will be forwarded to the Publisher. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

LSA Docket No. 26-175

  1. Description
    1. Amends, adds, and repeals various provisions to 45 IAC 15 to clarify, simplify, and update regulations to reflect current department procedures concerning the tax administration.
  2. Notices
    1. Notice of First Public Comment Period
    2. Regulatory Analysis
    3. Notice of Public Hearing
    4. IEDC Ombudsman Comments
    5. Final Rule
  3. Comments
    1. Comments may be submitted on these proposed rule changes 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: July 24, 2026
    3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
  4. Timetable

The anticipated timetable for the proposed rule: The Notice of Public Comment Period for Interim rule begins on June 24, 2026. All comments must be received by July 24, 2026. A Public Hearing is set for July 27, 2026. The agency considers the public comments and may make changes based on those comments to form the Final Rule. The agency submits the Final Rule and supporting documents to the Office of the Attorney General for review and approval.  The Attorney General has forty-five (45) days from the date that the agency submits a rule or resubmits a rule to approve or disapprove the rule. After the Attorney General has approved a rule, the agency submits the Final Rule and supporting documents the Governor’s Office for review and approval. The Governor has fifteen (15) days to review and approve a rule.  The Governor may have up to thirty (30) days for review if the Governor files a statement with the Indiana Register indicating the Governor intends to take an additional fifteen (15) days. After the rule has been approved by all state signatories, it will be filed with LSA and becomes effective 30 days later. It is now an enforceable administrative rule and published in the Indiana Administrative Code. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

LSA Docket No. 24-395

  1. Description
    1. Amends, adds, and repeals various provisions to 45 IAC 2.2 to clarify, simplify, and update regulations to reflect current department procedures concerning sales tax.
  2. Notices
    1. Notice of First Public Comment Period
    2. Regulatory Analysis
    3. Notice of Public Hearing
    4. IEDC Ombudsman Comments
    5. Final Rule
  3. Comments
    1. Comments may be submitted on these proposed rule changes 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: July 24, 2026
    3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
  4. Timetable

    5. The anticipated timetable for the proposed rule: The Notice of Public Comment Period for Interim rule begins on June 24, 2026. All comments must be received by July 24, 2026. A Public Hearing is set for July 27, 2026. The agency considers the public comments and may make changes based on those comments to form the Final Rule. The agency submits the Final Rule and supporting documents to the Office of the Attorney General for review and approval.  The Attorney General has forty-five (45) days from the date that the agency submits a rule or resubmits a rule to approve or disapprove the rule. After the Attorney General has approved a rule, the agency submits the Final Rule and supporting documents the Governor’s Office for review and approval. The Governor has fifteen (15) days to review and approve a rule.  The Governor may have up to thirty (30) days for review if the Governor files a statement with the Indiana Register indicating the Governor intends to take an additional fifteen (15) days. After the rule has been approved by all state signatories, it will be filed with LSA and becomes effective 30 days later. It is now an enforceable administrative rule and published in the Indiana Administrative Code. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

LSA Docket No. 26-115

  1. Description
    1. The Department of State Revenue (Department is soliciting public comment on Interim Rules to be temporarily added regarding Tax Amnesty. The Department seeks comment on the affected citations listed and any other provisions of Title 45 that may be affected by this rulemaking.
  2. Notices
    1. Notice of Public Comment Period for Interim Rule
    2. Regulatory Analysis
    3. Governor's Approval
    4. 60 Day Notice (IC 4-22-2-19)
    5. Interim Final Rule
  3. Comments
    1. Comments may be submitted on this proposed rule by emailing comments to bkolb@dor.in.gov. Comments may also be mailed to LSA Document #26-115, Tax Amnesty, Indiana Department of Revenue, Indiana Government Center North, Attn: Policy, 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
    2. To be considered, comments must be received by: June 5, 2026.
    3. Comments may be inspected upon request at the department's office at 100 N. Senate Ave., Room N248, Indianapolis, IN 46204-2253.
  4. Timetable

    5. The anticipated timetable for the proposed rule: The Notice of Public Comment Period for Interim rule begins on May 6, 2026. All comments must be received by June 5, 2026. If no comments are received the Final rule will be forwarded to the Publisher. The Final rule was accepted by the Publisher on June 9, 2026 at 8:33am and will be posted on June 17, 2026. The proposed timeline may change during the process, and the timeline will be updated when changes occur.

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