Indiana Statutes
§ 4-22-2-19.1 — Retroactive changes affecting taxpayer liability
Indiana § 4-22-2-19.1
This text of Indiana § 4-22-2-19.1 (Retroactive changes affecting taxpayer liability) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 4-22-2-19.1 (2026).
Text
1.A state agency may not retroactively apply
a change in the agency's interpretation of a statute, regulation, or one
of the agency's information bulletins, if that change increases a
taxpayer's liability for a state tax or a property tax.
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Related
Inland Steel Co. v. State Board of Tax Commissioners
739 N.E.2d 201 (Indiana Tax Court, 2000)
State Board of Tax Commissioners v. Garcia
766 N.E.2d 341 (Indiana Supreme Court, 2002)
Legislative History
As added by P.L.17-1996, SEC.1.
Nearby Sections
15
§ 4-1-1-1
Dates beginning and ending§ 4-1-1-2
Reports to governor§ 4-1-10-1
Applicability§ 4-1-10-1.5
"Person"§ 4-1-10-11
Attorney general investigation of disclosures; notice to county
prosecutor and state police§ 4-1-10-12
Attorney general determination of infraction; report to appointing
authority and county prosecutor§ 4-1-10-13
Attorney general rulemaking authority§ 4-1-10-2
"State agency"§ 4-1-10-3
Nondisclosure of Social Security number§ 4-1-10-6
State agency complianceCite This Page — Counsel Stack
Bluebook (online)
Indiana § 4-22-2-19.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/4-22-2-19.1.