Title 45 - DEPARTMENT OF STATE REVENUE
- Article 1 - GROSS INCOME TAX (Rule 45 IAC 1-1)
- Article 1.1 - GROSS INCOME TAX (REPEALED)
- Article 2 - SALES AND USE TAX (REPEALED)
- Article 2.1 - SALES AND USE TAX (REPEALED)
- Article 2.2 - SALES AND USE TAX (Rule 45 IAC 2.2-1 to 45 IAC 2.2-10)
- Article 3 - ADJUSTED GROSS INCOME (REPEALED)
- Article 3.1 - ADJUSTED GROSS INCOME TAX (Rule 45 IAC 3.1-1 to 45 IAC 3.1-4)
- Article 4 - INHERITANCE TAX (REPEALED)
- Article 4.1 - DEATH TAXATION (Rule 45 IAC 4.1-1 to 45 IAC 4.1-13)
- Article 5 - INTANGIBLES TAX (REPEALED)
- Article 6 - PETROLEUM SEVERANCE TAX (Rule 45 IAC 6-1)
- Article 7 - ALCOHOLIC BEVERAGE TAX (Rule 45 IAC 7-0.5 to 45 IAC 7-6)
- Article 8 - CIGARETTES (REPEALED)
- Article 8.1 - CIGARETTE TAX (Rule 45 IAC 8.1-1)
- Article 9 - EMPLOYMENT AGENCIES (Rule 45 IAC 9-1)
- Article 10 - SPECIAL FUEL TAX (Rule 45 IAC 10-1 to 45 IAC 10-10)
- Article 11 - HAZARDOUS WASTE LAND DISPOSAL TAX (Rule 45 IAC 11-1 to 45 IAC 11-3)
- Article 12 - GASOLINE TAX (Rule 45 IAC 12-1 to 45 IAC 12-10)
- Article 13 - MOTOR CARRIER FUEL TAX (Rule 45 IAC 13-1 to 45 IAC 13-13)
- Article 14 - SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)
- Article 15 - TAX ADMINISTRATION; GENERAL PROVISIONS (Rule 45 IAC 15-1 to 45 IAC 15-11)
- Article 16 - PETROLEUM SEVERANCE TAX (Rule 45 IAC 16-1 to 45 IAC 16-5)
- Article 17 - TAXATION OF FINANCIAL INSTITUTIONS (Rule 45 IAC 17-1 to 45 IAC 17-5)
- Article 18 - CHARITY GAMING (Rule 45 IAC 18-1 to 45 IAC 18-8)
- Article 19 - CONTROLLED SUBSTANCE EXCISE TAX (Rule 45 IAC 19-1 to 45 IAC 19-5)
- Article 20 - QUALITY ASSESSMENT ON HEALTH FACILITIES (Rule 45 IAC 20-1)
- Article 21 - AGGREGATE REGISTRATIONS (Rule 45 IAC 21-1)
The following state regulations pages link to this page.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- CURRENT NONCODE - EMERGENCY RULES
- ARTICLE 1 - GROSS INCOME TAX (Rule 1)
- ARTICLE 1.1 - GROSS INCOME TAX (REPEALED)
- ARTICLE 2 - SALES AND USE TAX (REPEALED)
- ARTICLE 2.1 - SALES AND USE TAX (REPEALED)
- ARTICLE 2.2 - SALES AND USE TAX (Rule 1 to Rule 10)
- ARTICLE 3 - ADJUSTED GROSS INCOME (REPEALED)
- ARTICLE 3.1 - ADJUSTED GROSS INCOME TAX (Rule 1 to Rule 4)
- ARTICLE 4 - INHERITANCE TAX (REPEALED)
- ARTICLE 4.1 - DEATH TAXATION (Rule 1 to Rule 13)
- ARTICLE 5 - INTANGIBLES TAX (REPEALED)
- ARTICLE 6 - PETROLEUM SEVERANCE TAX (Rule 1)
- ARTICLE 7 - ALCOHOLIC BEVERAGE EXCISE TAXES (Rule 0.5 to Rule 6)
- ARTICLE 8 - CIGARETTES (REPEALED)
- ARTICLE 8.1 - CIGARETTE TAX (Rule 1)
- ARTICLE 9 - EMPLOYMENT AGENCIES (Rule 1)
- ARTICLE 10 - SPECIAL FUEL TAX (Rule 1 to Rule 10)
- ARTICLE 11 - HAZARDOUS WASTE LAND DISPOSAL TAX (Rule 1 to Rule 3)
- ARTICLE 12 - GASOLINE TAX (Rule 1 to Rule 10)
- ARTICLE 13 - MOTOR CARRIER FUEL TAX (Rule 1 to Rule 13)
- ARTICLE 14 - SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)
- ARTICLE 15 - TAX ADMINISTRATION; GENERAL PROVISIONS (Rule 1 to Rule 11)
- ARTICLE 16 - MOTOR CARRIERS (Rule 1 to Rule 5)
- ARTICLE 17 - TAXATION OF FINANCIAL INSTITUTIONS (Rule 1 to Rule 5)
- ARTICLE 18 - CHARITY GAMING (Rule 1 to Rule 8)
- ARTICLE 19 - CONTROLLED SUBSTANCE EXCISE TAX (Rule 1 to Rule 5)
- ARTICLE 20 - QUALITY ASSESSMENT ON HEALTH FACILITIES (Rule 1)
- ARTICLE 21 - AGGREGATE REGISTRATIONS (Rule 1)