Revenue Publishes Proposed Rule and Notices Public Hearing for October 10, 2012

TITLE 45 DEPARTMENT OF STATE REVENUE

Proposed Rule LSA Document #12-429

DIGEST

Repeals 45 IAC 1.1 concerning the gross income tax. Repeals 45 IAC 2.2-2-4,45 IAC 2.2-3-17, 45 IAC 2.2-4-17 through 45 IAC 2.2-4-19, 
45 IAC 2.2-5-21 through45 IAC 2.2-5-23, and 45 IAC 2.2-5-64 concerning the sales and use tax. Repeals45 IAC 3.1-1-40, 45 IAC 3.1-1-41, 45 IAC 3.1-1-43 through 45 IAC 3.1-1-49,
45 IAC 3.1-1-72, 45 IAC 3.1-1-73, and 45 IAC 3.1-1-150 concerning the adjusted gross income tax. Repeals 45 IAC 3.1-2-1, 45 IAC 3.1-2-2, and 45 IAC 3.1-2-4 concerning the supplemental net income tax. Repeals 45 IAC 3.1-3 concerning the county adjusted gross income tax. Repeals 45 IAC 4.1-1-3, 45 IAC 4.1-3-6, 45 IAC 4.1-8-9, 45 IAC 4.1-9-1,45 IAC 4.1-9-2, 
45 IAC 4.1-9-5, 45 IAC 4.1-10-2, 45 IAC 4.1-10-3, 45 IAC 4.1-13-3, and45 IAC 4.1-13-4 concerning the inheritance tax. Repeals 45 IAC 10-1-8, 45 IAC 10-2-6,45 IAC 10-2-7, 45 IAC 10-3-4, 45 IAC 10-4-15, 
45 IAC 10-4-17, 45 IAC 10-4-20,45 IAC 10-5-6, 45 IAC 10-5-10 through 45 IAC 10-5-12,
45 IAC 10-5-15 through45 IAC 10-5-18, 45 IAC 10-6-1, 45 IAC 10-6-2, 45 IAC 10-6-6,
45 IAC 10-7-1, and45 IAC 10-9-5 concerning the special fuel tax. Repeals 45 IAC 11-1-3 through 45 IAC 11-1-6, and 45 IAC 11-2-3 concerning the hazardous waste land disposal tax. Repeals 45 IAC 12-1-1through 45 IAC 12-1-3, 45 IAC 12-1-6, 45 IAC 12-1-7, 45 IAC 12-1-10, 45 IAC 12-1-12,45 IAC 12-1-13, 45 IAC 12-3-7, 45 IAC 12-4-4, 45 IAC 12-4-7, 45 IAC 12-4-13,45 IAC 12-4-16, 45 IAC 12-5-3, 45 IAC 12-5-4, 45 IAC 12-5-9, 45 IAC 12-5-10,45 IAC 12-8-1, 45 IAC 12-8-3, 45 IAC 12-8-13 through 45 IAC 12-8-16, 45 IAC 12-9, and45 IAC 12-10 concerning the gasoline tax. Repeals 45 IAC 13-1-2, 45 IAC 13-4-2,45 IAC 13-4-3, 45 IAC 13-4-6, 45 IAC 13-5-1, 
45 IAC 13-5-5, 45 IAC 13-6-1, 45 IAC 13-6-3,45 IAC 13-6-5, 45 IAC 13-7, 45 IAC 13-8,
45 IAC 13-8.5-3, 
45 IAC 13-10, 45 IAC 13-11-5, and 45 IAC 13-13 concerning the motor carrier fuel tax. Repeals 45 IAC 14 concerning the supplemental highway user fee. Repeals 45 IAC 15-1-1 concerning tax administration general provisions. Repeals 45 IAC 19-1-2 through 45 IAC 19-1-4, 45 IAC 19-1-6,45 IAC 19-2-1, and 45 IAC 19-5-2 concerning the controlled substance excise tax. Effective 30 days after filing with the Publisher.

http://www.in.gov/legislative/iac/20120912-IR-045120429PRA.xml.html

TITLE 45 DEPARTMENT OF STATE REVENUE

Notice of Public Hearing LSA Document #12-429

Notice of Public Hearing

Under IC 4-22-2-24, notice is hereby given that on October 10, 2012, at 9:00 a.m., at the Indiana Government Center South, 302 West Washington Street, Conference Center Room 1, Indianapolis, Indiana, the Department of State Revenue will hold a public hearing on a proposed rule to repeal obsolete, superseded, and superfluous sections from 45 IAC.

The proposed rule does not impose requirements or costs under IC 4-22-2-24(d)(3).

Copies of these rules are now on file at the Indiana Government Center North, 100 North Senate Avenue, Room N248 and Legislative Services Agency, Indiana Government Center North, 100 North Senate Avenue, Room N201, Indianapolis, Indiana and are open for public inspection.

Michael J. Alley

Commissioner

Department of Revenue

Posted: 09/12/2012 by Legislative Services Agency

http://www.in.gov/legislative/iac/20120912-IR-045120429PHA.xml.html