Indiana Statutes
§ 6-4.1-12-6.5 — Determination of department of state revenue resulting in tax increase; statement in rules
Indiana § 6-4.1-12-6.5
This text of Indiana § 6-4.1-12-6.5 (Determination of department of state revenue resulting in tax increase; statement in rules) 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 § 6-4.1-12-6.5 (2026).
Text
5.All changes in the department of state
revenue's interpretations of IC 6-4.1 that could increase a person's tax
liability must be stated in rules promulgated under IC 4-22-2. In no
event may a change in a departmental interpretation of IC 6-4.1 that
could increase a person's tax liability take effect before the date on
which it is promulgated in a rule.
As added by Acts 1979, P.L.75, SEC.14.
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-4.1-12-6.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-4.1-12-6.5.