§ 6-8.1-3-3 — Adoption of rules; copies of rules and statements

Indiana § 6-8.1-3-3

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 3: Duties, Powers, and Responsibilities

Text

(a) The department shall adopt, under IC 4-22-2, rules governing:
(1) the administration, collection, and enforcement of the listed
taxes;
(2) the interpretation of the statutes governing the listed taxes;
(3) the procedures relating to the listed taxes; and
(4) the methods of valuing the items subject to the listed taxes.
(b) No change in the department's interpretation of a listed tax may
take effect before the date the change is:
(1) adopted in a rule under this section; or
(2) published in the Indiana Register under IC 4-22-7-7(a)(5), if
IC 4-22-2 does not require the interpretation to be adopted as a
rule;
if the change would increase a taxpayer's liability for a listed tax.
(c) The department shall furnish copies of its rules and statements
described in subsection (b)(2) to the public at a cost equivalent to the
preparation and mailing costs of those rules or statements. However,
the department shall furnish the rules or statements, on request, free of
charge to governmental officials of any state or of the federal
government.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.105-1987, SEC.1; P.L.17-1996, SEC.8.