Ind. Code § 4-22-2-19.1

Current through P.L. 171-2024

Section 4-22-2-19.1 - Retroactive changes affecting taxpayer liability

A state agency may not retroactively apply a change in the agency's interpretation of a statute, regulation, or one of the agency's information bulletins, if that change increases a taxpayer's liability for a state tax or a property tax.

IC 4-22-2-19.1

As added by P.L. 17-1996, SEC.1.