Thursday, May 22, 2014

Revenue Publishes Notice of Intent to Adopt a Rule Regarding the Cigarette Tax


Notice of Intent to Adopt a Rule
LSA Document #14-146

Under IC 4-22-2-23, the Department of State Revenue intends to adopt a rule concerning the following:

OVERVIEW: Repeals 45 IAC 8.1-1-445 IAC 8.1-1-545 IAC 8.1-1-645 IAC 8.1-1-7,45 IAC 8.1-1-845 IAC 8.1-1-945 IAC 8.1-1-1045 IAC 8.1-1-1145 IAC 8.1-1-12,45 IAC 8.1-1-1345 IAC 8.1-1-1445 IAC 8.1-1-1545 IAC 8.1-1-1745 IAC 8.1-1-21,45 IAC 8.1-1-2245 IAC 8.1-1-2445 IAC 8.1-1-3245 IAC 8.1-1-3345 IAC 8.1-1-34,45 IAC 8.1-1-3545 IAC 8.1-1-3645 IAC 8.1-1-3745 IAC 8.1-1-3845 IAC 8.1-1-39,45 IAC 8.1-1-41, and 45 IAC 8.1-1-42 and clarifies, simplifies, and updates the remaining sections concerning cigarette tax. Questions concerning the proposed rule may be addressed to the following telephone number: (317) 232-2107. Statutory authority: IC 6-8.1-3-3.
For purposes of IC 4-22-2-28.1, the Small Business Regulatory Coordinator for this rule is:
Shane Corbin, Deputy Director
Department of State Revenue
Indiana Government Center North
100 North Senate Avenue, Room N248
Indianapolis, IN 46204
(317) 232-2107

For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated byIC 4-4-35-8 is:
Erik Scheub
Office of Small Business and Entrepreneurship
One North Capitol, Suite 600
Indianapolis, IN 46204
(317) 232-5679

Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 4-4-35-8, specifically IC 4-4-35-8(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator.