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 through 45 IAC 2.2-5-23 , and 45 IAC 2.2-5-64 concerning the sales and use tax. Repeals 45 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 , and 45 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 through 45 IAC 10-5-18 , 45 IAC 10-6-1 , 45 IAC 10-6-2 , 45 IAC 10-6-6 , 45 IAC 10-7-1 , and 45 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 12-1-1 through 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 , and 45 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.
SECTION 1. THE FOLLOWING ARE REPEALED: 45 IAC 1.1 ; 45 IAC 2.2-2-4 ; 45 IAC 2.2-3-17 ; 45 IAC 2.2-4-17 ; 45 IAC 2.2-4-18 ; 45 IAC 2.2-4-19 ; 45 IAC 2.2-5-21 ; 45 IAC 2.2-5-22 ; 45 IAC 2.2-5-23 ; 45 IAC 2.2-5-64 ; 45 IAC 3.1-1-40 ; 45 IAC 3.1-1-41 ; 45 IAC 3.1-1-43 ; 45 IAC 3.1-1-44 ; 45 IAC 3.1-1-45 ; 45 IAC 3.1-1-46 ; 45 IAC 3.1-1-47 ; 45 IAC 3.1-1-48 ; 45 IAC 3.1-1-49 ; 45 IAC 3.1-1-72 ; 45 IAC 3.1-1-73 ; 45 IAC 3.1-1-150 ; 45 IAC 3.1-2-1 ; 45 IAC 3.1-2-2 ; 45 IAC 3.1-2-4 ; 45 IAC 3.1-3 ; 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 ; 45 IAC 4.1-13-4 ; 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 ; 45 IAC 10-5-11 ; 45 IAC 10-5-12 ; 45 IAC 10-5-15 ; 45 IAC 10-5-16 ; 45 IAC 10-5-17 ; 45 IAC 10-5-18 ; 45 IAC 10-6-1 ; 45 IAC 10-6-2 ; 45 IAC 10-6-6 ; 45 IAC 10-7-1 ; 45 IAC 10-9-5 ; 45 IAC 11-1-3 ; 45 IAC 11-1-4 ; 45 IAC 11-1-5 ; 45 IAC 11-1-6 ; 45 IAC 11-2-3 ; 45 IAC 12-1-1 ; 45 IAC 12-1-2 ; 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 ; 45 IAC 12-8-14 ; 45 IAC 12-8-15 ; 45 IAC 12-8-16 ; 45 IAC 12-9 ; 45 IAC 12-10 ; 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 ; 45 IAC 13-13 ; 45 IAC 14 ; 45 IAC 15-1-1 ; 45 IAC 19-1-2 ; 45 IAC 19-1-3 ; 45 IAC 19-1-4 ; 45 IAC 19-1-6 ; 45 IAC 19-2-1 ; 45 IAC 19-5-2 .
LSA Document #12-429(F)
Notice of Intent: 20120718-IR-045120429NIA
Proposed Rule: 20120912-IR-045120429PRA
Hearing Held: October 10, 2012
Approved by Attorney General: December 4, 2012
Approved by Governor: December 5, 2012
Filed with Publisher: December 5, 2012, 10:01 a.m.
Documents Incorporated by Reference: None Received by Publisher
Small Business Regulatory Coordinator: Shane Corbin, Deputy Director, Department of State Revenue, Indiana Government Center North, 100 North Senate Avenue, Room N248, Indianapolis, IN 46204, (317) 232-2107, scorbin@dor.in.gov
Posted: 01/02/2013 by Legislative Services Agency
http://www.in.gov/legislative/iac/20130102-IR-045120429FRA.xml.html
http://www.in.gov/legislative/iac/20130102-IR-045120429FRA.xml.html
