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Ind. Code § 6-4.1-12-6.5

Determination of department of state revenue resulting in tax increase; statement in rules

Indiana · Indiana Code Title 6 — Taxation · Status: effective

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Ind. Code § 6-4.1-12-6.5, Determination of department of state revenue resulting in tax increase; statement in rules, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1613624
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Sec. 6.5. 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.