Rule 45 IAC 3.1-1 - State Adjusted Gross Income Tax

Section 45 IAC 3.1-1-1 - Definition of adjusted gross income for individuals
Section 45 IAC 3.1-1-2 - Definition of gross income for individuals
Section 45 IAC 3.1-1-3 - Allowed Internal Revenue Code deductions
Section 45 IAC 3.1-1-4 - Disallowed Internal Revenue Code deductions
Section 45 IAC 3.1-1-5 - Modifications to federal adjusted gross income to determine Indiana adjusted gross income (Repealed)
Section 45 IAC 3.1-1-6 - Net operating loss deduction for individuals (Repealed)
Section 45 IAC 3.1-1-7 - Allocation of income among states; reciprocity
Section 45 IAC 3.1-1-8 - Definition of adjusted gross income for corporations (Repealed)
Section 45 IAC 3.1-1-9 - Allowance of corporate net operating loss; modifications (Repealed)
Section 45 IAC 3.1-1-10 - Definition of adjusted gross income for fiduciaries (Repealed)
Section 45 IAC 3.1-1-11 - Exemptions for trusts and estates (Repealed)
Section 45 IAC 3.1-1-12 - Resident and nonresident trusts and estates
Section 45 IAC 3.1-1-13 - Deduction for distribution from estate or trust
Section 45 IAC 3.1-1-14 - Report of distribution; allocation by nonresident estate or trust
Section 45 IAC 3.1-1-15 - Application of excess deductions of estate or trust
Section 45 IAC 3.1-1-16 - Final account and certificate of clearance of fiduciary
Section 45 IAC 3.1-1-17 - Net operating losses and capital losses for fiduciaries and beneficiaries
Section 45 IAC 3.1-1-18 - Charitable contributions of trust estate; exempt trusts
Section 45 IAC 3.1-1-19 - Definition of gross income
Section 45 IAC 3.1-1-20 - Definition of corporation
Section 45 IAC 3.1-1-21 - Definition of resident
Section 45 IAC 3.1-1-21.5 - "Permanent place of residence" defined
Section 45 IAC 3.1-1-22 - "Domicile" defined
Section 45 IAC 3.1-1-22.5 - Determination of domicile
Section 45 IAC 3.1-1-23 - Special cases of residency
Section 45 IAC 3.1-1-24 - Definition of nonresident
Section 45 IAC 3.1-1-25 - Tax liability of nonresident
Section 45 IAC 3.1-1-26 - Definition of person
Section 45 IAC 3.1-1-27 - Definition of taxpayer
Section 45 IAC 3.1-1-28 - Taxable year
Section 45 IAC 3.1-1-29 - Definition of business income
Section 45 IAC 3.1-1-30 - Trade or business construed
Section 45 IAC 3.1-1-31 - Definition of nonbusiness income
Section 45 IAC 3.1-1-32 - Definition of commercial domicile
Section 45 IAC 3.1-1-33 - Definition of compensation
Section 45 IAC 3.1-1-34 - Definition of sales
Section 45 IAC 3.1-1-35 - Definition of state
Section 45 IAC 3.1-1-36 - Tax rates
Section 45 IAC 3.1-1-37 - Allocation and apportionment of income of multistate corporations
Section 45 IAC 3.1-1-38 - Definition of doing business
Section 45 IAC 3.1-1-39 - Apportionment of business income by corporations
Section 45 IAC 3.1-1-40 - Property factor for apportionment (Repealed)
Section 45 IAC 3.1-1-41 - Property included in property factor (Repealed)
Section 45 IAC 3.1-1-42 - Consistency among reports
Section 45 IAC 3.1-1-43 - Numerator of property factor (Repealed)
Section 45 IAC 3.1-1-44 - Valuation of owned property (Repealed)
Section 45 IAC 3.1-1-45 - Valuation of rented property (Repealed)
Section 45 IAC 3.1-1-46 - Methods of averaging property values (Repealed)
Section 45 IAC 3.1-1-47 - Payroll factor for apportionment (Repealed)
Section 45 IAC 3.1-1-48 - Denominator of payroll factor (Repealed)
Section 45 IAC 3.1-1-49 - Numerator of payroll factor (Repealed)
Section 45 IAC 3.1-1-50 - Sales factor for apportionment; sales defined
Section 45 IAC 3.1-1-51 - Denominator of sales factor
Section 45 IAC 3.1-1-52 - Numerator of sales factor
Section 45 IAC 3.1-1-53 - In-state sales of tangible personal property
Section 45 IAC 3.1-1-54 - Definition of sales to United States government
Section 45 IAC 3.1-1-55 - Attribution of sales to state
Section 45 IAC 3.1-1-56 - Allocation of nonbusiness income
Section 45 IAC 3.1-1-57 - Rents and royalties from real property and tangible personal property as nonbusiness income
Section 45 IAC 3.1-1-58 - Allocation of capital gains and losses
Section 45 IAC 3.1-1-59 - Interest as nonbusiness income
Section 45 IAC 3.1-1-60 - Dividends as business income
Section 45 IAC 3.1-1-61 - Patent and copyright royalties as nonbusiness income
Section 45 IAC 3.1-1-62 - Special cases of allocation and apportionment
Section 45 IAC 3.1-1-63 - Apportionment in absence of one or more factors
Section 45 IAC 3.1-1-64 - Definition of taxable in another state
Section 45 IAC 3.1-1-65 - Exempt organizations and income; report
Section 45 IAC 3.1-1-66 - Subchapter S corporations and shareholders
Section 45 IAC 3.1-1-67 - Subchapter S corporation reports; taxation of shareholders
Section 45 IAC 3.1-1-68 - Unrelated business income of exempt organizations
Section 45 IAC 3.1-1-69 - Federal civil service annuity income
Section 45 IAC 3.1-1-70 - Military pay
Section 45 IAC 3.1-1-71 - Credits and adjustments for taxes withheld
Section 45 IAC 3.1-1-72 - Credit for other taxes paid by corporation (Repealed)
Section 45 IAC 3.1-1-73 - Completed contract accounting; credit for taxes paid (Repealed)
Section 45 IAC 3.1-1-74 - Credit for other state income taxes
Section 45 IAC 3.1-1-75 - Nonresident credit from other states
Section 45 IAC 3.1-1-76 - Reciprocity
Section 45 IAC 3.1-1-77 - Nonresident reverse credit reciprocity
Section 45 IAC 3.1-1-78 - Credit for the elderly
Section 45 IAC 3.1-1-79 - Credit for contributions to colleges
Section 45 IAC 3.1-1-80 - Definition of household income for circuit breaker credit and credit for elderly and disabled (Repealed)
Section 45 IAC 3.1-1-81 - Definition of homestead (Repealed)
Section 45 IAC 3.1-1-82 - Circuit breaker credit eligibility (Repealed)
Section 45 IAC 3.1-1-83 - Circuit breaker credit filing requirements (Repealed)
Section 45 IAC 3.1-1-84 - Circuit breaker credit computation (Repealed)
Section 45 IAC 3.1-1-85 - Credit for motor fuel tax (Repealed)
Section 45 IAC 3.1-1-86 - Credit for neighborhood assistance contributions
Section 45 IAC 3.1-1-87 - Limitation on credit for neighborhood assistance
Section 45 IAC 3.1-1-88 - Claim for neighborhood assistance credit
Section 45 IAC 3.1-1-89 - Limitation on total neighborhood assistance credits granted by state
Section 45 IAC 3.1-1-90 - Time extensions for filing returns (Repealed)
Section 45 IAC 3.1-1-91 - Declarations of estimated tax by individuals
Section 45 IAC 3.1-1-92 - Declarations of estimated tax by corporations
Section 45 IAC 3.1-1-93 - Copies of federal returns; social security numbers; confidentiality (Repealed)
Section 45 IAC 3.1-1-94 - Notice of change in federal return or liability
Section 45 IAC 3.1-1-95 - Prescribed forms (Repealed)
Section 45 IAC 3.1-1-96 - Copies of forms (Repealed)
Section 45 IAC 3.1-1-97 - Returns and reports by withholding agents
Section 45 IAC 3.1-1-98 - Withholding and returns by interstate transportation companies
Section 45 IAC 3.1-1-99 - Withholding for church and clergy
Section 45 IAC 3.1-1-100 - Withholding from certain types of employees and incomes
Section 45 IAC 3.1-1-101 - Annual reconciliation of employers' withholding tax
Section 45 IAC 3.1-1-102 - Changes in form WH-4
Section 45 IAC 3.1-1-103 - Refund or credit for excess withholding
Section 45 IAC 3.1-1-104 - Information returns (Repealed)
Section 45 IAC 3.1-1-105 - Annual return of partnership or trust fund
Section 45 IAC 3.1-1-106 - Partner's distributive share
Section 45 IAC 3.1-1-107 - Partnership withholding requirements
Section 45 IAC 3.1-1-108 - Partnership withholding returns
Section 45 IAC 3.1-1-109 - Withholding requirements for subchapter S corporations
Section 45 IAC 3.1-1-110 - Consolidated returns of affiliated groups
Section 45 IAC 3.1-1-111 - Membership in affiliated groups; bank holding companies
Section 45 IAC 3.1-1-112 - Consolidated returns for other taxes not required
Section 45 IAC 3.1-1-113 - Withholding on distributions to nonresident beneficiaries of Indiana trusts and estates
Section 45 IAC 3.1-1-114 - Withholding returns and payments by trusts and estates
Section 45 IAC 3.1-1-115 - Reciprocal agreement states
Section 45 IAC 3.1-1-116 - Credit against liability instead of refund (Repealed)
Section 45 IAC 3.1-1-117 - Payment of refunds; interest (Repealed)
Section 45 IAC 3.1-1-118 - Demand for additional taxes (Repealed)
Section 45 IAC 3.1-1-119 - Penalty for nonpayment (Repealed)
Section 45 IAC 3.1-1-120 - Penalty for fraudulent nonpayment (Repealed)
Section 45 IAC 3.1-1-121 - Failure to timely file or pay; penalty (Repealed)
Section 45 IAC 3.1-1-122 - Jeopardy assessment and collection (Repealed)
Section 45 IAC 3.1-1-123 - Penalty for failure to file information returns (Repealed)
Section 45 IAC 3.1-1-124 - Preparation of return by department; penalty (Repealed)
Section 45 IAC 3.1-1-125 - Time limitation on assessment by department (Repealed)
Section 45 IAC 3.1-1-126 - Proposed assessment of additional tax; protest (Repealed)
Section 45 IAC 3.1-1-127 - Hearings on protest of proposed assessment (Repealed)
Section 45 IAC 3.1-1-128 - Agreed extension of time for proposed assessment (Repealed)
Section 45 IAC 3.1-1-129 - Automatic extension of time for proposed assessment (Repealed)
Section 45 IAC 3.1-1-130 - Warrants for collection of taxes; execution (Repealed)
Section 45 IAC 3.1-1-131 - Collection by civil action by department (Repealed)
Section 45 IAC 3.1-1-132 - Injunction against continuing business (Repealed)
Section 45 IAC 3.1-1-133 - Receivership (Repealed)
Section 45 IAC 3.1-1-134 - Cumulative remedies (Repealed)
Section 45 IAC 3.1-1-135 - List of unsatisfied warrants (Repealed)
Section 45 IAC 3.1-1-136 - Employment of collection attorneys (Repealed)
Section 45 IAC 3.1-1-137 - Time limitation on refund claims; assessment; interest (Repealed)
Section 45 IAC 3.1-1-138 - Filing refund claim (Repealed)
Section 45 IAC 3.1-1-139 - Hearings on refund claims (Repealed)
Section 45 IAC 3.1-1-140 - Suit for refund (Repealed)
Section 45 IAC 3.1-1-141 - Limited confidentiality of taxpayer information (Repealed)
Section 45 IAC 3.1-1-142 - Corporate dissolution and tax payment (Repealed)
Section 45 IAC 3.1-1-143 - Retention of taxpayer's books and records (Repealed)
Section 45 IAC 3.1-1-144 - Disclosure of other tax returns and schedules (Repealed)
Section 45 IAC 3.1-1-145 - False records prohibited (Repealed)
Section 45 IAC 3.1-1-146 - Penalties for tax evasion (Repealed)
Section 45 IAC 3.1-1-147 - Prosecution of violators (Repealed)
Section 45 IAC 3.1-1-148 - Rulemaking powers; distribution of rules and forms (Repealed)
Section 45 IAC 3.1-1-149 - Investigations by department; cooperation (Repealed)
Section 45 IAC 3.1-1-150 - Exemptions from gross income tax (Repealed)
Section 45 IAC 3.1-1-151 - Taxation of partnerships with corporate members (Repealed)
Section 45 IAC 3.1-1-152 - Taxation of partners of partnerships with corporate members (Repealed)
Section 45 IAC 3.1-1-153 - Taxation of a corporate partner
Section 45 IAC 3.1-1-154 - Airport development zones