Indiana § 6-8.1-1-8 Applicability of law; determination of rights and duties

Indiana Statutes

§ 6-8.1-1-8 — Applicability of law; determination of rights and duties

Indiana § 6-8.1-1-8

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 1Definitions and Applicability

This text of Indiana § 6-8.1-1-8 (Applicability of law; determination of rights and duties) 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 § 6-8.1-1-8 (2026).

Text

(a)This chapter and IC 6-8.1-2 through IC 6-8.1-10-1 (except IC 6-8.1-5-2) apply after December 31, 1980, regardless of when the tax liability arose. If the tax liability was assessed before January 1, 1981, the rights and duties of the taxpayer and the state are determined (except for interest on the liability for which IC 6-8.1-10-1 applies beginning January 1, 1981) with regard to the assessment, hearing, and appeals procedures and limitations that existed at the time of the tax liability assessment and before January 1, 1981, notwithstanding the repeal of those procedures and limitations.

(b)Except as provided in subsection (c), IC 6-8.1-5-2 and IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply only with respect to taxes imposed for periods ending after December 31, 1980. Tax liabilities a

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(a) This chapter and IC 6-8.1-2 through IC 6-8.1-10-1 (except IC 6-8.1-5-2) apply after December 31, 1980,
regardless of when the tax liability arose. If the tax liability was
assessed before January 1, 1981, the rights and duties of the taxpayer
and the state are determined (except for interest on the liability for
which IC 6-8.1-10-1 applies beginning January 1, 1981) with regard to
the assessment, hearing, and appeals procedures and limitations that
existed at the time of the tax liability assessment and before January 1,
1981, notwithstanding the repeal of those procedures and limitations.
(b) Except as provided in subsection (c), IC 6-8.1-5-2 and IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply only with respect to taxes
imposed for periods ending after December 31, 1980. Tax liabilities
arising before January 1, 1981, are, with respect to additions to tax and
penalties, determined, administered, and assessed under the appropriate
listed tax laws in effect on December 31, 1980, instead of under this
article. The rights and duties of the taxpayers and the state under those
laws are fully and completely preserved with respect to the additions
to tax and penalties.
(c) IC 6-8.1-10-2.1 through IC 6-8.1-10-7 may apply to tax
liabilities arising during any period that ends before January 1, 1981,
if:
(1) the commissioner has not issued an assessment with respect
to that prior period; or
(2) the commissioner has issued the assessment that is or may be
the subject of a petition for reassessment and the commissioner's
decision on that assessment has not been issued as of January 1,
1981, and the taxpayer elects to have all of IC 6-8.1-10-2.1
through IC 6-8.1-10-7 apply as fully as if those sections had been
in effect at the time the tax liability arose. The election must be
made within sixty (60) days after assessment or before June 1,
1981, whichever occurs last. An election under this subsection
may not shorten the statute of limitations upon assessments
otherwise applying to tax liabilities arising before January 1,
1981.