title-45-article-1•45 IAC 1 — ARTICLE 1. GROSS INCOME TAX
TITLE 45 DEPARTMENT OF STATE REVENUE
ARTICLE 1. GROSS INCOME TAX
Rule 1
45 IAC 1-1-1 45 IAC 1-1-1 Person or company defined (Repealed)
Rule 1. General Provisions
45 IAC 1-1-1 Person or company defined (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999; errata, 22 IR 2006)
45 IAC 1-1-2 45 IAC 1-1-2 Gross income tax division defined (Repealed)
45 IAC 1-1-2 Gross income tax division defined (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999; errata, 22 IR 2006)
45 IAC 1-1-3 45 IAC 1-1-3 Treasurer defined (Repealed)
45 IAC 1-1-3 Treasurer defined (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999; errata, 22 IR 2006)
45 IAC 1-1-4 45 IAC 1-1-4 Director defined (Repealed)
45 IAC 1-1-4 Director defined (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999; errata, 22 IR 2006)
45 IAC 1-1-5 45 IAC 1-1-5 Tax year defined (Repealed)
45 IAC 1-1-5 Tax year defined (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999; errata, 22 IR 2006)
45 IAC 1-1-6 45 IAC 1-1-6 Tax period defined (Repealed)
45 IAC 1-1-6 Tax period defined (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999; errata, 22 IR 2006)
45 IAC 1-1-7 45 IAC 1-1-7 Taxpayer defined (Repealed)
45 IAC 1-1-7 Taxpayer defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-8 45 IAC 1-1-8 Receipts defined (Repealed)
45 IAC 1-1-8 Receipts defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-9 45 IAC 1-1-9 Receipt of gross income defined (Repealed)
45 IAC 1-1-9 Receipt of gross income defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-10 45 IAC 1-1-10 Constructive receipts defined (Repealed)
45 IAC 1-1-10 Constructive receipts defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-11 45 IAC 1-1-11 Retail merchant defined (Repealed)
45 IAC 1-1-11 Retail merchant defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-12 45 IAC 1-1-12 Retail merchant's certificate; effect (Repealed)
45 IAC 1-1-12 Retail merchant's certificate; effect (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722)
45 IAC 1-1-13 45 IAC 1-1-13 Selling at retail defined (Repealed)
45 IAC 1-1-13 Selling at retail defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-14 45 IAC 1-1-14 Selling at retail distinguished from retail sales (Repealed)
45 IAC 1-1-14 Selling at retail distinguished from retail sales (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-15 45 IAC 1-1-15 Service charges related to sale (Repealed)
45 IAC 1-1-15 Service charges related to sale (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-16 45 IAC 1-1-16 Withholding agent defined (Repealed)
45 IAC 1-1-16 Withholding agent defined (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722)
45 IAC 1-1-17 45 IAC 1-1-17 Gross income; gross receipts; definitions (Repealed)
45 IAC 1-1-17 Gross income; gross receipts; definitions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-18 45 IAC 1-1-18 Payment of tax by buyer (Repealed)
45 IAC 1-1-18 Payment of tax by buyer (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-19 45 IAC 1-1-19 Trade, business and commerce defined (Repealed)
45 IAC 1-1-19 Trade, business and commerce defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-20 45 IAC 1-1-20 Property defined (Repealed)
45 IAC 1-1-20 Property defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-21 45 IAC 1-1-21 Capital assets defined (Repealed)
45 IAC 1-1-21 Capital assets defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-22 45 IAC 1-1-22 Taxation of income from real property or capital asset sales (Repealed)
45 IAC 1-1-22 Taxation of income from real property or capital asset sales (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-23 45 IAC 1-1-23 Income from prizes, premiums, awards, or games of chance; deductions (Repealed)
45 IAC 1-1-23 Income from prizes, premiums, awards, or games of chance; deductions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-24 45 IAC 1-1-24 Income from insurance proceeds (Repealed)
45 IAC 1-1-24 Income from insurance proceeds (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-25 45 IAC 1-1-25 Income from judgments or settlements (Repealed)
45 IAC 1-1-25 Income from judgments or settlements (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-26 45 IAC 1-1-26 Interest defined (Repealed)
45 IAC 1-1-26 Interest defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 718, eff Jan 1, 1999)
45 IAC 1-1-27 45 IAC 1-1-27 Income from collection of cigarette, motor fuel, and sales taxes (Repealed)
45 IAC 1-1-27 Income from collection of cigarette, motor fuel, and sales taxes (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-28 45 IAC 1-1-28 Rental income defined (Repealed)
45 IAC 1-1-28 Rental income defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-29 45 IAC 1-1-29 Distinction between lease and sale (Repealed)
45 IAC 1-1-29 Distinction between lease and sale (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-30 45 IAC 1-1-30 Royalties defined (Repealed)
45 IAC 1-1-30 Royalties defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-31 45 IAC 1-1-31 Dividends defined; taxation of dividends (Repealed)
45 IAC 1-1-31 Dividends defined; taxation of dividends (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-32 45 IAC 1-1-32 Income from transfer of stocks (Repealed)
45 IAC 1-1-32 Income from transfer of stocks (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-33 45 IAC 1-1-33 Discount defined; freight allowance (Repealed)
45 IAC 1-1-33 Discount defined; freight allowance (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-34 45 IAC 1-1-34 Refunds defined; deductions (Repealed)
45 IAC 1-1-34 Refunds defined; deductions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-35 45 IAC 1-1-35 Receipt related to bonds (Repealed)
45 IAC 1-1-35 Receipt related to bonds (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-36 45 IAC 1-1-36 Property exchanges (Repealed)
45 IAC 1-1-36 Property exchanges (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-37 45 IAC 1-1-37 Trade-ins (Repealed)
45 IAC 1-1-37 Trade-ins (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-38 45 IAC 1-1-38 Exchange on stock split (Repealed)
45 IAC 1-1-38 Exchange on stock split (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-39 45 IAC 1-1-39 Involuntary conversions of property (Repealed)
45 IAC 1-1-39 Involuntary conversions of property (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-40 45 IAC 1-1-40 Condemnations (Repealed)
45 IAC 1-1-40 Condemnations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-41 45 IAC 1-1-41 Consolidation, merger or other corporate reorganization (Repealed)
45 IAC 1-1-41 Consolidation, merger or other corporate reorganization (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-42 45 IAC 1-1-42 Transactions related to corporate reorganizations (Repealed)
45 IAC 1-1-42 Transactions related to corporate reorganizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-43 45 IAC 1-1-43 Liquidation or dissolution (Repealed)
45 IAC 1-1-43 Liquidation or dissolution (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-44 45 IAC 1-1-44 Liquidation of subsidiary into parent (Repealed)
45 IAC 1-1-44 Liquidation of subsidiary into parent (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-45 45 IAC 1-1-45 Notes; retail installment contracts; conditional sales contracts (Repealed)
45 IAC 1-1-45 Notes; retail installment contracts; conditional sales contracts (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-46 45 IAC 1-1-46 Withdrawal of deposits; interest (Repealed)
45 IAC 1-1-46 Withdrawal of deposits; interest (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-47 45 IAC 1-1-47 Goods sold on consignment (Repealed)
45 IAC 1-1-47 Goods sold on consignment (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-48 45 IAC 1-1-48 Franchise operations (Repealed)
45 IAC 1-1-48 Franchise operations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-49 45 IAC 1-1-49 Business situs defined (Repealed)
45 IAC 1-1-49 Business situs defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-50 45 IAC 1-1-50 Out-of-state business of Indiana residents (Repealed)
45 IAC 1-1-50 Out-of-state business of Indiana residents (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-51 45 IAC 1-1-51 Intangibles; business situs; commercial domicile (Repealed)
45 IAC 1-1-51 Intangibles; business situs; commercial domicile (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-52 45 IAC 1-1-52 Deduction for bad debts (Repealed)
45 IAC 1-1-52 Deduction for bad debts (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-53 45 IAC 1-1-53 Commissions between real estate brokers (Repealed)
45 IAC 1-1-53 Commissions between real estate brokers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-54 45 IAC 1-1-54 Receipts by agents (Repealed)
45 IAC 1-1-54 Receipts by agents (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-55 45 IAC 1-1-55 Sale of collateral realty (Repealed)
45 IAC 1-1-55 Sale of collateral realty (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-56 45 IAC 1-1-56 Gifts (Repealed)
45 IAC 1-1-56 Gifts (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-57 45 IAC 1-1-57 Electric cooperatives (Repealed)
45 IAC 1-1-57 Electric cooperatives (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-58 45 IAC 1-1-58 Contributions of capital; issue of stock (Repealed)
45 IAC 1-1-58 Contributions of capital; issue of stock (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-59 45 IAC 1-1-59 Gross earnings; conditional sales contracts (Repealed)
45 IAC 1-1-59 Gross earnings; conditional sales contracts (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-60 45 IAC 1-1-60 Gross earnings of banks, trust companies, and loan associations (Repealed)
45 IAC 1-1-60 Gross earnings of banks, trust companies, and loan associations (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722)
45 IAC 1-1-61 45 IAC 1-1-61 Gross earnings of brokers and dealers (Repealed)
45 IAC 1-1-61 Gross earnings of brokers and dealers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-62 45 IAC 1-1-62 Gross earnings of investment companies (Repealed)
45 IAC 1-1-62 Gross earnings of investment companies (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722)
45 IAC 1-1-63 45 IAC 1-1-63 Creditor leasing companies (Repealed)
45 IAC 1-1-63 Creditor leasing companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-64 45 IAC 1-1-64 Life or health and hospitalization insurance companies (Repealed)
45 IAC 1-1-64 Life or health and hospitalization insurance companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-65 45 IAC 1-1-65 Underwriting income of life or health and hospitalization insurers (Repealed)
45 IAC 1-1-65 Underwriting income of life or health and hospitalization insurers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-66 45 IAC 1-1-66 Investment income of life or health and hospitalization insurers (Repealed)
45 IAC 1-1-66 Investment income of life or health and hospitalization insurers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-67 45 IAC 1-1-67 Miscellaneous income of life or health and hospitalization insurers (Repealed)
45 IAC 1-1-67 Miscellaneous income of life or health and hospitalization insurers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-68 45 IAC 1-1-68 Example and explanation of life, health and hospitalization insurer's schedule (Repealed)
45 IAC 1-1-68 Example and explanation of life, health and hospitalization insurer's schedule (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-69 45 IAC 1-1-69 Fire and casualty insurance companies (Repealed)
45 IAC 1-1-69 Fire and casualty insurance companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-70 45 IAC 1-1-70 Premium income of fire and casualty insurance companies (Repealed)
45 IAC 1-1-70 Premium income of fire and casualty insurance companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-71 45 IAC 1-1-71 Investment income of fire and casualty insurance companies (Repealed)
45 IAC 1-1-71 Investment income of fire and casualty insurance companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-72 45 IAC 1-1-72 Miscellaneous income of fire and casualty insurance companies (Repealed)
45 IAC 1-1-72 Miscellaneous income of fire and casualty insurance companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-73 45 IAC 1-1-73 Deduction of policy liability of fire and casualty insurance companies (Repealed)
45 IAC 1-1-73 Deduction of policy liability of fire and casualty insurance companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-74 45 IAC 1-1-74 Farmers' mutual insurance companies; income and deductions (Repealed)
45 IAC 1-1-74 Farmers' mutual insurance companies; income and deductions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-75 45 IAC 1-1-75 Gross earnings of grain dealers (Repealed)
45 IAC 1-1-75 Gross earnings of grain dealers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-76 45 IAC 1-1-76 Price controls on grain and soybeans (Repealed)
45 IAC 1-1-76 Price controls on grain and soybeans (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-77 45 IAC 1-1-77 Gross earnings of wholesale grocers (Repealed)
45 IAC 1-1-77 Gross earnings of wholesale grocers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-78 45 IAC 1-1-78 Retail food establishment defined (Repealed)
45 IAC 1-1-78 Retail food establishment defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-79 45 IAC 1-1-79 Gross earnings and deductions of retail food service establishments (Repealed)
45 IAC 1-1-79 Gross earnings and deductions of retail food service establishments (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-80 45 IAC 1-1-80 Soft-water companies (Repealed)
45 IAC 1-1-80 Soft-water companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-81 45 IAC 1-1-81 Livestock dealers (Repealed)
45 IAC 1-1-81 Livestock dealers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-82 45 IAC 1-1-82 Burial organizations (Repealed)
45 IAC 1-1-82 Burial organizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-83 45 IAC 1-1-83 Levy of tax on residents (Repealed)
45 IAC 1-1-83 Levy of tax on residents (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-84 45 IAC 1-1-84 Levy of tax on nonresidents (Repealed)
45 IAC 1-1-84 Levy of tax on nonresidents (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-85 45 IAC 1-1-85 Schedule of rates (Repealed)
45 IAC 1-1-85 Schedule of rates (Repealed)
(Repealed by Department of State Revenue; filed Feb 18, 1997, 4:00 p.m.: 20 IR 1722)
45 IAC 1-1-86 45 IAC 1-1-86 Wholesale sales rate; definitions (Repealed)
45 IAC 1-1-86 Wholesale sales rate; definitions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-87 45 IAC 1-1-87 Display advertising rate (Repealed)
45 IAC 1-1-87 Display advertising rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-88 45 IAC 1-1-88 Retail sales rate (Repealed)
45 IAC 1-1-88 Retail sales rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-89 45 IAC 1-1-89 Vending machine sales rate (Repealed)
45 IAC 1-1-89 Vending machine sales rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-90 45 IAC 1-1-90 Laundry and dry cleaner rates (Repealed)
45 IAC 1-1-90 Laundry and dry cleaner rates (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-91 45 IAC 1-1-91 Laundry and dry cleaner agent rates (Repealed)
45 IAC 1-1-91 Laundry and dry cleaner agent rates (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-92 45 IAC 1-1-92 Self-service laundry rates (Repealed)
45 IAC 1-1-92 Self-service laundry rates (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-93 45 IAC 1-1-93 Linen, towel and uniform service rates (Repealed)
45 IAC 1-1-93 Linen, towel and uniform service rates (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-94 45 IAC 1-1-94 Utility rates (Repealed)
45 IAC 1-1-94 Utility rates (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-95 45 IAC 1-1-95 Gross earnings tax rate (Repealed)
45 IAC 1-1-95 Gross earnings tax rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-96 45 IAC 1-1-96 Services rate (Repealed)
45 IAC 1-1-96 Services rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-97 45 IAC 1-1-97 Retail merchant service charges rate (Repealed)
45 IAC 1-1-97 Retail merchant service charges rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-98 45 IAC 1-1-98 Dealer reimbursements rate (Repealed)
45 IAC 1-1-98 Dealer reimbursements rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-99 45 IAC 1-1-99 Finance charge rate defined (Repealed)
45 IAC 1-1-99 Finance charge rate defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-100 45 IAC 1-1-100 Contractor rate defined (Repealed)
45 IAC 1-1-100 Contractor rate defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-101 45 IAC 1-1-101 Contractors; alternative tax computation (Repealed)
45 IAC 1-1-101 Contractors; alternative tax computation (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-102 45 IAC 1-1-102 Contracts for materials, labor, and expenses (Repealed)
45 IAC 1-1-102 Contracts for materials, labor, and expenses (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-103 45 IAC 1-1-103 Contracts for labor only (Repealed)
45 IAC 1-1-103 Contracts for labor only (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-104 45 IAC 1-1-104 Suppliers of materials to contractors (Repealed)
45 IAC 1-1-104 Suppliers of materials to contractors (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-105 45 IAC 1-1-105 Subcontracts for labor and materials (Repealed)
45 IAC 1-1-105 Subcontracts for labor and materials (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-106 45 IAC 1-1-106 Builder's supervising agent rate (Repealed)
45 IAC 1-1-106 Builder's supervising agent rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-107 45 IAC 1-1-107 Capital assets defined; disposal and transfer of capital assets (Repealed)
45 IAC 1-1-107 Capital assets defined; disposal and transfer of capital assets (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-108 45 IAC 1-1-108 Retail sales defined; tax rate (Repealed)
45 IAC 1-1-108 Retail sales defined; tax rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-109 45 IAC 1-1-109 Coin-operated machines (Repealed)
45 IAC 1-1-109 Coin-operated machines (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-110 45 IAC 1-1-110 Real estate sales rate (Repealed)
45 IAC 1-1-110 Real estate sales rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-111 45 IAC 1-1-111 Corporate advertising gross receipts rate (Repealed)
45 IAC 1-1-111 Corporate advertising gross receipts rate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-112 45 IAC 1-1-112 Other income (Repealed)
45 IAC 1-1-112 Other income (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-113 45 IAC 1-1-113 Payment of tax on receipts from real property sales (Repealed)
45 IAC 1-1-113 Payment of tax on receipts from real property sales (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-114 45 IAC 1-1-114 Exempt transfers of real estate (Repealed)
45 IAC 1-1-114 Exempt transfers of real estate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-115 45 IAC 1-1-115 Segregation of receipts taxable at different rates (Repealed)
45 IAC 1-1-115 Segregation of receipts taxable at different rates (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-116 45 IAC 1-1-116 $1000 deduction (Repealed)
45 IAC 1-1-116 $1000 deduction (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-117 45 IAC 1-1-117 Deduction for returnable container deposits (Repealed)
45 IAC 1-1-117 Deduction for returnable container deposits (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-118 45 IAC 1-1-118 Exemption for interstate commerce (Repealed)
45 IAC 1-1-118 Exemption for interstate commerce (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-119 45 IAC 1-1-119 Interstate sale of goods to out-of-state buyer (Repealed)
45 IAC 1-1-119 Interstate sale of goods to out-of-state buyer (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-120 45 IAC 1-1-120 Interstate sale of goods to Indiana buyer (Repealed)
45 IAC 1-1-120 Interstate sale of goods to Indiana buyer (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-121 45 IAC 1-1-121 Services in interstate commerce (Repealed)
45 IAC 1-1-121 Services in interstate commerce (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-122 45 IAC 1-1-122 Interstate sale of Indiana real estate (Repealed)
45 IAC 1-1-122 Interstate sale of Indiana real estate (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-123 45 IAC 1-1-123 Interstate transportation (Repealed)
45 IAC 1-1-123 Interstate transportation (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-124 45 IAC 1-1-124 Interstate communications (Repealed)
45 IAC 1-1-124 Interstate communications (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-125 45 IAC 1-1-125 Imported goods (Repealed)
45 IAC 1-1-125 Imported goods (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-126 45 IAC 1-1-126 Rental of tangible personal property in Indiana (Repealed)
45 IAC 1-1-126 Rental of tangible personal property in Indiana (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-127 45 IAC 1-1-127 Tax exempt government obligations (Repealed)
45 IAC 1-1-127 Tax exempt government obligations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-128 45 IAC 1-1-128 Tax collection by agent (Repealed)
45 IAC 1-1-128 Tax collection by agent (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-129 45 IAC 1-1-129 Sales to United States government (Repealed)
45 IAC 1-1-129 Sales to United States government (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-130 45 IAC 1-1-130 Exemption for life insurance proceeds (Repealed)
45 IAC 1-1-130 Exemption for life insurance proceeds (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-131 45 IAC 1-1-131 Exemption for property damage insurance receipts (Repealed)
45 IAC 1-1-131 Exemption for property damage insurance receipts (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-132 45 IAC 1-1-132 Nonprofit organizations (Repealed)
45 IAC 1-1-132 Nonprofit organizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-133 45 IAC 1-1-133 Purposes of exempt organizations (Repealed)
45 IAC 1-1-133 Purposes of exempt organizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-134 45 IAC 1-1-134 Income of partially exempt organizations (Repealed)
45 IAC 1-1-134 Income of partially exempt organizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-135 45 IAC 1-1-135 Nonexempt nonprofit organizations (Repealed)
45 IAC 1-1-135 Nonexempt nonprofit organizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-136 45 IAC 1-1-136 Sales to exempt organizations (Repealed)
45 IAC 1-1-136 Sales to exempt organizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-137 45 IAC 1-1-137 Returns of partially exempt organizations (Repealed)
45 IAC 1-1-137 Returns of partially exempt organizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-138 45 IAC 1-1-138 Annual report; exemption application (Repealed)
45 IAC 1-1-138 Annual report; exemption application (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-139 45 IAC 1-1-139 Exempt athletic exhibitions (Repealed)
45 IAC 1-1-139 Exempt athletic exhibitions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-140 45 IAC 1-1-140 Exemption for insurance companies (Repealed)
45 IAC 1-1-140 Exemption for insurance companies (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-141 45 IAC 1-1-141 Exemption for excise taxes (Repealed)
45 IAC 1-1-141 Exemption for excise taxes (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-142 45 IAC 1-1-142 Condemnation receipts (Repealed)
45 IAC 1-1-142 Condemnation receipts (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-143 45 IAC 1-1-143 Exchange of personal property; deduction of encumbrances (Repealed)
45 IAC 1-1-143 Exchange of personal property; deduction of encumbrances (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-144 45 IAC 1-1-144 Motor vehicle dealer exchanges (Repealed)
45 IAC 1-1-144 Motor vehicle dealer exchanges (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-145 45 IAC 1-1-145 Interstate truck transportation (Repealed)
45 IAC 1-1-145 Interstate truck transportation (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-146 45 IAC 1-1-146 Unrelated business income of nonprofit organizations (Repealed)
45 IAC 1-1-146 Unrelated business income of nonprofit organizations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-147 45 IAC 1-1-147 Real estate mortgages (Repealed)
45 IAC 1-1-147 Real estate mortgages (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-148 45 IAC 1-1-148 Mortgages intended to avoid taxes (Repealed)
45 IAC 1-1-148 Mortgages intended to avoid taxes (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-149 45 IAC 1-1-149 Public transportation corporations (Repealed)
45 IAC 1-1-149 Public transportation corporations (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-150 45 IAC 1-1-150 Taxation of state and subdivisions (Repealed)
45 IAC 1-1-150 Taxation of state and subdivisions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-151 45 IAC 1-1-151 Governmental and proprietary functions (Repealed)
45 IAC 1-1-151 Governmental and proprietary functions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-152 45 IAC 1-1-152 Governmental interdepartmental receipts (Repealed)
45 IAC 1-1-152 Governmental interdepartmental receipts (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-153 45 IAC 1-1-153 Sales to state and subdivisions (Repealed)
45 IAC 1-1-153 Sales to state and subdivisions (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-154 45 IAC 1-1-154 Returns by governmental units (Repealed)
45 IAC 1-1-154 Returns by governmental units (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-155 45 IAC 1-1-155 Partnerships, joint ventures, and pools having corporate members (Repealed)
45 IAC 1-1-155 Partnerships, joint ventures, and pools having corporate members (Repealed)
(Repealed by Department of State Revenue; filed May 13, 1993, 5:00 p.m.: 16 IR 2346)
45 IAC 1-1-155.1 45 IAC 1-1-155.1 Partnership income (Repealed)
45 IAC 1-1-155.1 Partnership income (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-156 45 IAC 1-1-156 Exemption of corporate member immaterial (Repealed)
45 IAC 1-1-156 Exemption of corporate member immaterial (Repealed)
(Repealed by Department of State Revenue; filed May 13, 1993, 5:00 p.m.: 16 IR 2346)
45 IAC 1-1-157 45 IAC 1-1-157 Tiered partnerships, joint ventures or pools (Repealed)
45 IAC 1-1-157 Tiered partnerships, joint ventures or pools (Repealed)
(Repealed by Department of State Revenue; filed May 13, 1993, 5:00 p.m.: 16 IR 2346)
45 IAC 1-1-158 45 IAC 1-1-158 Returns by partnerships, joint ventures, and pools (Repealed)
45 IAC 1-1-158 Returns by partnerships, joint ventures, and pools (Repealed)
(Repealed by Department of State Revenue; filed May 13, 1993, 5:00 p.m.: 16 IR 2346)
45 IAC 1-1-159 45 IAC 1-1-159 Exemption for distributions to members of partnerships, joint ventures, or pools (Repealed)
45 IAC 1-1-159 Exemption for distributions to members of partnerships, joint ventures, or pools (Repealed)
(Repealed by Department of State Revenue; filed May 13, 1993, 5:00 p.m.: 16 IR 2346)
45 IAC 1-1-159.1 45 IAC 1-1-159.1 Distributive share of a corporate partner (Repealed)
45 IAC 1-1-159.1 Distributive share of a corporate partner (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-160 45 IAC 1-1-160 Returns by fiduciaries (Repealed)
45 IAC 1-1-160 Returns by fiduciaries (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-161 45 IAC 1-1-161 Proof of fiduciary status (Repealed)
45 IAC 1-1-161 Proof of fiduciary status (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-162 45 IAC 1-1-162 Business trusts as taxpayers (Repealed)
45 IAC 1-1-162 Business trusts as taxpayers (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-163 45 IAC 1-1-163 Corporate consolidated returns (Repealed)
45 IAC 1-1-163 Corporate consolidated returns (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-164 45 IAC 1-1-164 Election to file consolidated return; permission to discontinue (Repealed)
45 IAC 1-1-164 Election to file consolidated return; permission to discontinue (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-165 45 IAC 1-1-165 Filing member of affiliated group of corporation (Repealed)
45 IAC 1-1-165 Filing member of affiliated group of corporation (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-166 45 IAC 1-1-166 Tax year of affiliated group; intercompany receipts; exemption (Repealed)
45 IAC 1-1-166 Tax year of affiliated group; intercompany receipts; exemption (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-167 45 IAC 1-1-167 Intercompany receipts; double deduction prohibited (Repealed)
45 IAC 1-1-167 Intercompany receipts; double deduction prohibited (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-168 45 IAC 1-1-168 Quarterly returns for affiliated group members (Repealed)
45 IAC 1-1-168 Quarterly returns for affiliated group members (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-169 45 IAC 1-1-169 Tax liability of members of affiliated group (Repealed)
45 IAC 1-1-169 Tax liability of members of affiliated group (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-170 45 IAC 1-1-170 Consolidated returns for other taxes not required (Repealed)
45 IAC 1-1-170 Consolidated returns for other taxes not required (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-171 45 IAC 1-1-171 Quarterly gross income tax returns and payments (Repealed)
45 IAC 1-1-171 Quarterly gross income tax returns and payments (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-172 45 IAC 1-1-172 Annual gross income tax returns; credit for quarterly payments (Repealed)
45 IAC 1-1-172 Annual gross income tax returns; credit for quarterly payments (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-173 45 IAC 1-1-173 Return forms (Repealed)
45 IAC 1-1-173 Return forms (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-174 45 IAC 1-1-174 Filing of reprints and reproductions of forms (Repealed)
45 IAC 1-1-174 Filing of reprints and reproductions of forms (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-175 45 IAC 1-1-175 Extensions of time for filing annual return (Repealed)
45 IAC 1-1-175 Extensions of time for filing annual return (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-176 45 IAC 1-1-176 Segregation of receipts taxable at different rates (Repealed)
45 IAC 1-1-176 Segregation of receipts taxable at different rates (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-177 45 IAC 1-1-177 Correction of returns (Repealed)
45 IAC 1-1-177 Correction of returns (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-178 45 IAC 1-1-178 Payment with returns (Repealed)
45 IAC 1-1-178 Payment with returns (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-179 45 IAC 1-1-179 Assessments when collections jeopardized (Repealed)
45 IAC 1-1-179 Assessments when collections jeopardized (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-180 45 IAC 1-1-180 Penalties and interest (Repealed)
45 IAC 1-1-180 Penalties and interest (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-181 45 IAC 1-1-181 Examination of returns by department (Repealed)
45 IAC 1-1-181 Examination of returns by department (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-182 45 IAC 1-1-182 Overpayment; refunds; interest (Repealed)
45 IAC 1-1-182 Overpayment; refunds; interest (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-183 45 IAC 1-1-183 Notice and demand for payment of deficiencies and interest (Repealed)
45 IAC 1-1-183 Notice and demand for payment of deficiencies and interest (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-184 45 IAC 1-1-184 Penalty and interest for negligent failure to pay tax (Repealed)
45 IAC 1-1-184 Penalty and interest for negligent failure to pay tax (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-185 45 IAC 1-1-185 Penalty and interest for fraud (Repealed)
45 IAC 1-1-185 Penalty and interest for fraud (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-186 45 IAC 1-1-186 Penalty and interest for failure to timely file or pay (Repealed)
45 IAC 1-1-186 Penalty and interest for failure to timely file or pay (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-187 45 IAC 1-1-187 Penalty for failure to file; return by department (Repealed)
45 IAC 1-1-187 Penalty for failure to file; return by department (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-188 45 IAC 1-1-188 Time limitation for deficiency assessments (Repealed)
45 IAC 1-1-188 Time limitation for deficiency assessments (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-189 45 IAC 1-1-189 Sufficiency of filing to start limitations period (Repealed)
45 IAC 1-1-189 Sufficiency of filing to start limitations period (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-190 45 IAC 1-1-190 Notice of proposed assessment; protest (Repealed)
45 IAC 1-1-190 Notice of proposed assessment; protest (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-191 45 IAC 1-1-191 Procedure and hearing for protested proposed assessments (Repealed)
45 IAC 1-1-191 Procedure and hearing for protested proposed assessments (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-192 45 IAC 1-1-192 Agreed extension of time for assessment (Repealed)
45 IAC 1-1-192 Agreed extension of time for assessment (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-193 45 IAC 1-1-193 Warrants for collection of taxes; levy (Repealed)
45 IAC 1-1-193 Warrants for collection of taxes; levy (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-194 45 IAC 1-1-194 Collection fee for sheriffs (Repealed)
45 IAC 1-1-194 Collection fee for sheriffs (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-195 45 IAC 1-1-195 Failure to provide inventory or statement (Repealed)
45 IAC 1-1-195 Failure to provide inventory or statement (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 545)
45 IAC 1-1-196 45 IAC 1-1-196 Civil suit for collection (Repealed)
45 IAC 1-1-196 Civil suit for collection (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-197 45 IAC 1-1-197 Injunction against delinquent taxpayer (Repealed)
45 IAC 1-1-197 Injunction against delinquent taxpayer (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-198 45 IAC 1-1-198 Receivership for collection (Repealed)
45 IAC 1-1-198 Receivership for collection (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-199 45 IAC 1-1-199 Remedies; cumulative (Repealed)
45 IAC 1-1-199 Remedies; cumulative (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-200 45 IAC 1-1-200 List of unsatisfied warrants (Repealed)
45 IAC 1-1-200 List of unsatisfied warrants (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-201 45 IAC 1-1-201 Employment of collection attorneys (Repealed)
45 IAC 1-1-201 Employment of collection attorneys (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-202 45 IAC 1-1-202 Refund petition (Repealed)
45 IAC 1-1-202 Refund petition (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-203 45 IAC 1-1-203 Time limitation on refund claims (Repealed)
45 IAC 1-1-203 Time limitation on refund claims (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-204 45 IAC 1-1-204 Content of refund claim (Repealed)
45 IAC 1-1-204 Content of refund claim (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-205 45 IAC 1-1-205 Examination of refund claim; additional assessments (Repealed)
45 IAC 1-1-205 Examination of refund claim; additional assessments (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-206 45 IAC 1-1-206 Hearing on refund claim (Repealed)
45 IAC 1-1-206 Hearing on refund claim (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-207 45 IAC 1-1-207 Civil suit for refund (Repealed)
45 IAC 1-1-207 Civil suit for refund (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-208 45 IAC 1-1-208 Interest on refunds (Repealed)
45 IAC 1-1-208 Interest on refunds (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-209 45 IAC 1-1-209 Information returns (Repealed)
45 IAC 1-1-209 Information returns (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-210 45 IAC 1-1-210 Filing requirements for information returns (Repealed)
45 IAC 1-1-210 Filing requirements for information returns (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-211 45 IAC 1-1-211 Identification numbers on information returns (Repealed)
45 IAC 1-1-211 Identification numbers on information returns (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-212 45 IAC 1-1-212 Penalties for failure to file information returns (Repealed)
45 IAC 1-1-212 Penalties for failure to file information returns (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-213 45 IAC 1-1-213 Withholding of gross income tax (Repealed)
45 IAC 1-1-213 Withholding of gross income tax (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-214 45 IAC 1-1-214 Nonresident contractor defined (Repealed)
45 IAC 1-1-214 Nonresident contractor defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-215 45 IAC 1-1-215 Taxable services of nonresident contractor (Repealed)
45 IAC 1-1-215 Taxable services of nonresident contractor (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-216 45 IAC 1-1-216 Withholding agent defined (Repealed)
45 IAC 1-1-216 Withholding agent defined (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-217 45 IAC 1-1-217 Returns and payments by withholding agents (Repealed)
45 IAC 1-1-217 Returns and payments by withholding agents (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-218 45 IAC 1-1-218 Penalties for violation of withholding requirements (Repealed)
45 IAC 1-1-218 Penalties for violation of withholding requirements (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-219 45 IAC 1-1-219 Withholding by governmental units (Repealed)
45 IAC 1-1-219 Withholding by governmental units (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-220 45 IAC 1-1-220 Tax year (Repealed)
45 IAC 1-1-220 Tax year (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-221 45 IAC 1-1-221 Permitted accounting methods (Repealed)
45 IAC 1-1-221 Permitted accounting methods (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-222 45 IAC 1-1-222 Limited confidentiality of taxpayer information (Repealed)
45 IAC 1-1-222 Limited confidentiality of taxpayer information (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-223 45 IAC 1-1-223 Corporate dissolution and tax payment (Repealed)
45 IAC 1-1-223 Corporate dissolution and tax payment (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-224 45 IAC 1-1-224 Taxpayer's duty to keep and disclose records (Repealed)
45 IAC 1-1-224 Taxpayer's duty to keep and disclose records (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-225 45 IAC 1-1-225 False records prohibited (Repealed)
45 IAC 1-1-225 False records prohibited (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-226 45 IAC 1-1-226 Penalties for tax evasion (Repealed)
45 IAC 1-1-226 Penalties for tax evasion (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-227 45 IAC 1-1-227 Waiver of prosecution (Repealed)
45 IAC 1-1-227 Waiver of prosecution (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-228 45 IAC 1-1-228 Rulemaking powers; distribution of rules and forms (Repealed)
45 IAC 1-1-228 Rulemaking powers; distribution of rules and forms (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 546)
45 IAC 1-1-229 45 IAC 1-1-229 Investigations by department; cooperation (Repealed)
45 IAC 1-1-229 Investigations by department; cooperation (Repealed)
(Repealed by Department of State Revenue; filed Oct 1, 1987, 1:30 pm: 11 IR 547)
45 IAC 1-1-230 45 IAC 1-1-230 Severability of statutes and rules (Repealed)
45 IAC 1-1-230 Severability of statutes and rules (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
45 IAC 1-1-231 45 IAC 1-1-231 Airport development zones (Repealed)
45 IAC 1-1-231 Airport development zones (Repealed)
(Repealed by Department of State Revenue; filed Oct 16, 1998, 3:45 p.m.: 22 IR 719, eff Jan 1, 1999)
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