Determination of department of state revenue resulting in tax
increase; statement in rules
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.
As added by Acts 1979, P.L.75, SEC.14.
Last modified: May 28, 2006