Ind. Code § 6-4.1-12-6.5

Current through P.L. 171-2024

Section 6-4.1-12-6.5 - Determination of department of state revenue resulting in tax increase; statement in rules

All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2. In no event may a change in a departmental interpretation of IC 6-4.1 that could increase a person's tax liability take effect before the date on which it is promulgated in a rule.

IC 6-4.1-12-6.5

As added by Acts1979 , P.L. 75, SEC.14.