45 IAC 1-1 - General Provisions

  1. § 45 IAC 1-1-1 - Person or company defined (Repealed)
  2. § 45 IAC 1-1-2 - Gross income tax division defined (Repealed)
  3. § 45 IAC 1-1-3 - Treasurer defined (Repealed)
  4. § 45 IAC 1-1-4 - Director defined (Repealed)
  5. § 45 IAC 1-1-5 - Tax year defined (Repealed)
  6. § 45 IAC 1-1-6 - Tax period defined (Repealed)
  7. § 45 IAC 1-1-7 - Taxpayer defined (Repealed)
  8. § 45 IAC 1-1-8 - Receipts defined (Repealed)
  9. § 45 IAC 1-1-9 - Receipt of gross income defined (Repealed)
  10. § 45 IAC 1-1-10 - Constructive receipts defined (Repealed)
  11. § 45 IAC 1-1-11 - Retail merchant defined (Repealed)
  12. § 45 IAC 1-1-12 - Retail merchant's certificate; effect (Repealed)
  13. § 45 IAC 1-1-13 - Selling at retail defined (Repealed)
  14. § 45 IAC 1-1-14 - Selling at retail distinguished from retail sales (Repealed)
  15. § 45 IAC 1-1-15 - Service charges related to sale (Repealed)
  16. § 45 IAC 1-1-16 - Withholding agent defined (Repealed)
  17. § 45 IAC 1-1-17 - Gross income; gross receipts; definitions (Repealed)
  18. § 45 IAC 1-1-18 - Payment of tax by buyer (Repealed)
  19. § 45 IAC 1-1-19 - Trade, business and commerce defined (Repealed)
  20. § 45 IAC 1-1-20 - Property defined (Repealed)
  21. § 45 IAC 1-1-21 - Capital assets defined (Repealed)
  22. § 45 IAC 1-1-22 - Taxation of income from real property or capital asset sales (Repealed)
  23. § 45 IAC 1-1-23 - Income from prizes, premiums, awards, or games of chance; deductions (Repealed)
  24. § 45 IAC 1-1-24 - Income from insurance proceeds (Repealed)
  25. § 45 IAC 1-1-25 - Income from judgments or settlements (Repealed)
  26. § 45 IAC 1-1-26 - Interest defined (Repealed)
  27. § 45 IAC 1-1-27 - Income from collection of cigarette, motor fuel, and sales taxes (Repealed)
  28. § 45 IAC 1-1-28 - Rental income defined (Repealed)
  29. § 45 IAC 1-1-29 - Distinction between lease and sale (Repealed)
  30. § 45 IAC 1-1-30 - Royalties defined (Repealed)
  31. § 45 IAC 1-1-31 - Dividends defined; taxation of dividends (Repealed)
  32. § 45 IAC 1-1-32 - Income from transfer of stocks (Repealed)
  33. § 45 IAC 1-1-33 - Discount defined; freight allowance (Repealed)
  34. § 45 IAC 1-1-34 - Refunds defined; deductions (Repealed)
  35. § 45 IAC 1-1-35 - Receipt related to bonds (Repealed)
  36. § 45 IAC 1-1-36 - Property exchanges (Repealed)
  37. § 45 IAC 1-1-37 - Trade-ins (Repealed)
  38. § 45 IAC 1-1-38 - Exchange on stock split (Repealed)
  39. § 45 IAC 1-1-39 - Involuntary conversions of property (Repealed)
  40. § 45 IAC 1-1-40 - Condemnations (Repealed)
  41. § 45 IAC 1-1-41 - Consolidation, merger or other corporate reorganization (Repealed)
  42. § 45 IAC 1-1-42 - Transactions related to corporate reorganizations (Repealed)
  43. § 45 IAC 1-1-43 - Liquidation or dissolution (Repealed)
  44. § 45 IAC 1-1-44 - Liquidation of subsidiary into parent (Repealed)
  45. § 45 IAC 1-1-45 - Notes; retail installment contracts; conditional sales contracts (Repealed)
  46. § 45 IAC 1-1-46 - Withdrawal of deposits; interest (Repealed)
  47. § 45 IAC 1-1-47 - Goods sold on consignment (Repealed)
  48. § 45 IAC 1-1-48 - Franchise operations (Repealed)
  49. § 45 IAC 1-1-49 - Business situs defined (Repealed)
  50. § 45 IAC 1-1-50 - Out-of-state business of Indiana residents (Repealed)
  51. § 45 IAC 1-1-51 - Intangibles; business situs; commercial domicile (Repealed)
  52. § 45 IAC 1-1-52 - Deduction for bad debts (Repealed)
  53. § 45 IAC 1-1-53 - Commissions between real estate brokers (Repealed)
  54. § 45 IAC 1-1-54 - Receipts by agents (Repealed)
  55. § 45 IAC 1-1-55 - Sale of collateral realty (Repealed)
  56. § 45 IAC 1-1-56 - Gifts (Repealed)
  57. § 45 IAC 1-1-57 - Electric cooperatives (Repealed)
  58. § 45 IAC 1-1-58 - Contributions of capital; issue of stock (Repealed)
  59. § 45 IAC 1-1-59 - Gross earnings; conditional sales contracts (Repealed)
  60. § 45 IAC 1-1-60 - Gross earnings of banks, trust companies, and loan associations (Repealed)
  61. § 45 IAC 1-1-61 - Gross earnings of brokers and dealers (Repealed)
  62. § 45 IAC 1-1-62 - Gross earnings of investment companies (Repealed)
  63. § 45 IAC 1-1-63 - Creditor leasing companies (Repealed)
  64. § 45 IAC 1-1-64 - Life or health and hospitalization insurance companies (Repealed)
  65. § 45 IAC 1-1-65 - Underwriting income of life or health and hospitalization insurers (Repealed)
  66. § 45 IAC 1-1-66 - Investment income of life or health and hospitalization insurers (Repealed)
  67. § 45 IAC 1-1-67 - Miscellaneous income of life or health and hospitalization insurers (Repealed)
  68. § 45 IAC 1-1-68 - Example and explanation of life, health and hospitalization insurer's schedule (Repealed)
  69. § 45 IAC 1-1-69 - Fire and casualty insurance companies (Repealed)
  70. § 45 IAC 1-1-70 - Premium income of fire and casualty insurance companies (Repealed)
  71. § 45 IAC 1-1-71 - Investment income of fire and casualty insurance companies (Repealed)
  72. § 45 IAC 1-1-72 - Miscellaneous income of fire and casualty insurance companies (Repealed)
  73. § 45 IAC 1-1-73 - Deduction of policy liability of fire and casualty insurance companies (Repealed)
  74. § 45 IAC 1-1-74 - Farmers' mutual insurance companies; income and deductions (Repealed)
  75. § 45 IAC 1-1-75 - Gross earnings of grain dealers (Repealed)
  76. § 45 IAC 1-1-76 - Price controls on grain and soybeans (Repealed)
  77. § 45 IAC 1-1-77 - Gross earnings of wholesale grocers (Repealed)
  78. § 45 IAC 1-1-78 - Retail food establishment defined (Repealed)
  79. § 45 IAC 1-1-79 - Gross earnings and deductions of retail food service establishments (Repealed)
  80. § 45 IAC 1-1-80 - Soft-water companies (Repealed)
  81. § 45 IAC 1-1-81 - Livestock dealers (Repealed)
  82. § 45 IAC 1-1-82 - Burial organizations (Repealed)
  83. § 45 IAC 1-1-83 - Levy of tax on residents (Repealed)
  84. § 45 IAC 1-1-84 - Levy of tax on nonresidents (Repealed)
  85. § 45 IAC 1-1-85 - Schedule of rates (Repealed)
  86. § 45 IAC 1-1-86 - Wholesale sales rate; definitions (Repealed)
  87. § 45 IAC 1-1-87 - Display advertising rate (Repealed)
  88. § 45 IAC 1-1-88 - Retail sales rate (Repealed)
  89. § 45 IAC 1-1-89 - Vending machine sales rate (Repealed)
  90. § 45 IAC 1-1-90 - Laundry and dry cleaner rates (Repealed)
  91. § 45 IAC 1-1-91 - Laundry and dry cleaner agent rates (Repealed)
  92. § 45 IAC 1-1-92 - Self-service laundry rates (Repealed)
  93. § 45 IAC 1-1-93 - Linen, towel and uniform service rates (Repealed)
  94. § 45 IAC 1-1-94 - Utility rates (Repealed)
  95. § 45 IAC 1-1-95 - Gross earnings tax rate (Repealed)
  96. § 45 IAC 1-1-96 - Services rate (Repealed)
  97. § 45 IAC 1-1-97 - Retail merchant service charges rate (Repealed)
  98. § 45 IAC 1-1-98 - Dealer reimbursements rate (Repealed)
  99. § 45 IAC 1-1-99 - Finance charge rate defined (Repealed)
  100. § 45 IAC 1-1-100 - Contractor rate defined (Repealed)
  101. § 45 IAC 1-1-101 - Contractors; alternative tax computation (Repealed)
  102. § 45 IAC 1-1-102 - Contracts for materials, labor, and expenses (Repealed)
  103. § 45 IAC 1-1-103 - Contracts for labor only (Repealed)
  104. § 45 IAC 1-1-104 - Suppliers of materials to contractors (Repealed)
  105. § 45 IAC 1-1-105 - Subcontracts for labor and materials (Repealed)
  106. § 45 IAC 1-1-106 - Builder's supervising agent rate (Repealed)
  107. § 45 IAC 1-1-107 - Capital assets defined; disposal and transfer of capital assets (Repealed)
  108. § 45 IAC 1-1-108 - Retail sales defined; tax rate (Repealed)
  109. § 45 IAC 1-1-109 - Coin-operated machines (Repealed)
  110. § 45 IAC 1-1-110 - Real estate sales rate (Repealed)
  111. § 45 IAC 1-1-111 - Corporate advertising gross receipts rate (Repealed)
  112. § 45 IAC 1-1-112 - Other income (Repealed)
  113. § 45 IAC 1-1-113 - Payment of tax on receipts from real property sales (Repealed)
  114. § 45 IAC 1-1-114 - Exempt transfers of real estate (Repealed)
  115. § 45 IAC 1-1-115 - Segregation of receipts taxable at different rates (Repealed)
  116. § 45 IAC 1-1-116 - $1000 deduction (Repealed)
  117. § 45 IAC 1-1-117 - Deduction for returnable container deposits (Repealed)
  118. § 45 IAC 1-1-118 - Exemption for interstate commerce (Repealed)
  119. § 45 IAC 1-1-119 - Interstate sale of goods to out-of-state buyer (Repealed)
  120. § 45 IAC 1-1-120 - Interstate sale of goods to Indiana buyer (Repealed)
  121. § 45 IAC 1-1-121 - Services in interstate commerce (Repealed)
  122. § 45 IAC 1-1-122 - Interstate sale of Indiana real estate (Repealed)
  123. § 45 IAC 1-1-123 - Interstate transportation (Repealed)
  124. § 45 IAC 1-1-124 - Interstate communications (Repealed)
  125. § 45 IAC 1-1-125 - Imported goods (Repealed)
  126. § 45 IAC 1-1-126 - Rental of tangible personal property in Indiana (Repealed)
  127. § 45 IAC 1-1-127 - Tax exempt government obligations (Repealed)
  128. § 45 IAC 1-1-128 - Tax collection by agent (Repealed)
  129. § 45 IAC 1-1-129 - Sales to United States government (Repealed)
  130. § 45 IAC 1-1-130 - Exemption for life insurance proceeds (Repealed)
  131. § 45 IAC 1-1-131 - Exemption for property damage insurance receipts (Repealed)
  132. § 45 IAC 1-1-132 - Nonprofit organizations (Repealed)
  133. § 45 IAC 1-1-133 - Purposes of exempt organizations (Repealed)
  134. § 45 IAC 1-1-134 - Income of partially exempt organizations (Repealed)
  135. § 45 IAC 1-1-135 - Nonexempt nonprofit organizations (Repealed)
  136. § 45 IAC 1-1-136 - Sales to exempt organizations (Repealed)
  137. § 45 IAC 1-1-137 - Returns of partially exempt organizations (Repealed)
  138. § 45 IAC 1-1-138 - Annual report; exemption application (Repealed)
  139. § 45 IAC 1-1-139 - Exempt athletic exhibitions (Repealed)
  140. § 45 IAC 1-1-140 - Exemption for insurance companies (Repealed)
  141. § 45 IAC 1-1-141 - Exemption for excise taxes (Repealed)
  142. § 45 IAC 1-1-142 - Condemnation receipts (Repealed)
  143. § 45 IAC 1-1-143 - Exchange of personal property; deduction of encumbrances (Repealed)
  144. § 45 IAC 1-1-144 - Motor vehicle dealer exchanges (Repealed)
  145. § 45 IAC 1-1-145 - Interstate truck transportation (Repealed)
  146. § 45 IAC 1-1-146 - Unrelated business income of nonprofit organizations (Repealed)
  147. § 45 IAC 1-1-147 - Real estate mortgages (Repealed)
  148. § 45 IAC 1-1-148 - Mortgages intended to avoid taxes (Repealed)
  149. § 45 IAC 1-1-149 - Public transportation corporations (Repealed)
  150. § 45 IAC 1-1-150 - Taxation of state and subdivisions (Repealed)
  151. § 45 IAC 1-1-151 - Governmental and proprietary functions (Repealed)
  152. § 45 IAC 1-1-152 - Governmental interdepartmental receipts (Repealed)
  153. § 45 IAC 1-1-153 - Sales to state and subdivisions (Repealed)
  154. § 45 IAC 1-1-154 - Returns by governmental units (Repealed)
  155. § 45 IAC 1-1-155 - Partnerships, joint ventures, and pools having corporate members (Repealed)
  156. § 45 IAC 1-1-155.1 - Partnership income (Repealed)
  157. § 45 IAC 1-1-156 - Exemption of corporate member immaterial (Repealed)
  158. § 45 IAC 1-1-157 - Tiered partnerships, joint ventures or pools (Repealed)
  159. § 45 IAC 1-1-158 - Returns by partnerships, joint ventures, and pools (Repealed)
  160. § 45 IAC 1-1-159 - Exemption for distributions to members of partnerships, joint ventures, or pools (Repealed)
  161. § 45 IAC 1-1-159.1 - Distributive share of a corporate partner (Repealed)
  162. § 45 IAC 1-1-160 - Returns by fiduciaries (Repealed)
  163. § 45 IAC 1-1-161 - Proof of fiduciary status (Repealed)
  164. § 45 IAC 1-1-162 - Business trusts as taxpayers (Repealed)
  165. § 45 IAC 1-1-163 - Corporate consolidated returns (Repealed)
  166. § 45 IAC 1-1-164 - Election to file consolidated return; permission to discontinue (Repealed)
  167. § 45 IAC 1-1-165 - Filing member of affiliated group of corporation (Repealed)
  168. § 45 IAC 1-1-166 - Tax year of affiliated group; intercompany receipts; exemption (Repealed)
  169. § 45 IAC 1-1-167 - Intercompany receipts; double deduction prohibited (Repealed)
  170. § 45 IAC 1-1-168 - Quarterly returns for affiliated group members (Repealed)
  171. § 45 IAC 1-1-169 - Tax liability of members of affiliated group (Repealed)
  172. § 45 IAC 1-1-170 - Consolidated returns for other taxes not required (Repealed)
  173. § 45 IAC 1-1-171 - Quarterly gross income tax returns and payments (Repealed)
  174. § 45 IAC 1-1-172 - Annual gross income tax returns; credit for quarterly payments (Repealed)
  175. § 45 IAC 1-1-173 - Return forms (Repealed)
  176. § 45 IAC 1-1-174 - Filing of reprints and reproductions of forms (Repealed)
  177. § 45 IAC 1-1-175 - Extensions of time for filing annual return (Repealed)
  178. § 45 IAC 1-1-176 - Segregation of receipts taxable at different rates (Repealed)
  179. § 45 IAC 1-1-177 - Correction of returns (Repealed)
  180. § 45 IAC 1-1-178 - Payment with returns (Repealed)
  181. § 45 IAC 1-1-179 - Assessments when collections jeopardized (Repealed)
  182. § 45 IAC 1-1-180 - Penalties and interest (Repealed)
  183. § 45 IAC 1-1-181 - Examination of returns by department (Repealed)
  184. § 45 IAC 1-1-182 - Overpayment; refunds; interest (Repealed)
  185. § 45 IAC 1-1-183 - Notice and demand for payment of deficiencies and interest (Repealed)
  186. § 45 IAC 1-1-184 - Penalty and interest for negligent failure to pay tax (Repealed)
  187. § 45 IAC 1-1-185 - Penalty and interest for fraud (Repealed)
  188. § 45 IAC 1-1-186 - Penalty and interest for failure to timely file or pay (Repealed)
  189. § 45 IAC 1-1-187 - Penalty for failure to file; return by department (Repealed)
  190. § 45 IAC 1-1-188 - Time limitation for deficiency assessments (Repealed)
  191. § 45 IAC 1-1-189 - Sufficiency of filing to start limitations period (Repealed)
  192. § 45 IAC 1-1-190 - Notice of proposed assessment; protest (Repealed)
  193. § 45 IAC 1-1-191 - Procedure and hearing for protested proposed assessments (Repealed)
  194. § 45 IAC 1-1-192 - Agreed extension of time for assessment (Repealed)
  195. § 45 IAC 1-1-193 - Warrants for collection of taxes; levy (Repealed)
  196. § 45 IAC 1-1-194 - Collection fee for sheriffs (Repealed)
  197. § 45 IAC 1-1-195 - Failure to provide inventory or statement (Repealed)
  198. § 45 IAC 1-1-196 - Civil suit for collection (Repealed)
  199. § 45 IAC 1-1-197 - Injunction against delinquent taxpayer (Repealed)
  200. § 45 IAC 1-1-198 - Receivership for collection (Repealed)
  201. § 45 IAC 1-1-199 - Remedies; cumulative (Repealed)
  202. § 45 IAC 1-1-200 - List of unsatisfied warrants (Repealed)
  203. § 45 IAC 1-1-201 - Employment of collection attorneys (Repealed)
  204. § 45 IAC 1-1-202 - Refund petition (Repealed)
  205. § 45 IAC 1-1-203 - Time limitation on refund claims (Repealed)
  206. § 45 IAC 1-1-204 - Content of refund claim (Repealed)
  207. § 45 IAC 1-1-205 - Examination of refund claim; additional assessments (Repealed)
  208. § 45 IAC 1-1-206 - Hearing on refund claim (Repealed)
  209. § 45 IAC 1-1-207 - Civil suit for refund (Repealed)
  210. § 45 IAC 1-1-208 - Interest on refunds (Repealed)
  211. § 45 IAC 1-1-209 - Information returns (Repealed)
  212. § 45 IAC 1-1-210 - Filing requirements for information returns (Repealed)
  213. § 45 IAC 1-1-211 - Identification numbers on information returns (Repealed)
  214. § 45 IAC 1-1-212 - Penalties for failure to file information returns (Repealed)
  215. § 45 IAC 1-1-213 - Withholding of gross income tax (Repealed)
  216. § 45 IAC 1-1-214 - Nonresident contractor defined (Repealed)
  217. § 45 IAC 1-1-215 - Taxable services of nonresident contractor (Repealed)
  218. § 45 IAC 1-1-216 - Withholding agent defined (Repealed)
  219. § 45 IAC 1-1-217 - Returns and payments by withholding agents (Repealed)
  220. § 45 IAC 1-1-218 - Penalties for violation of withholding requirements (Repealed)
  221. § 45 IAC 1-1-219 - Withholding by governmental units (Repealed)
  222. § 45 IAC 1-1-220 - Tax year (Repealed)
  223. § 45 IAC 1-1-221 - Permitted accounting methods (Repealed)
  224. § 45 IAC 1-1-222 - Limited confidentiality of taxpayer information (Repealed)
  225. § 45 IAC 1-1-223 - Corporate dissolution and tax payment (Repealed)
  226. § 45 IAC 1-1-224 - Taxpayer's duty to keep and disclose records (Repealed)
  227. § 45 IAC 1-1-225 - False records prohibited (Repealed)
  228. § 45 IAC 1-1-226 - Penalties for tax evasion (Repealed)
  229. § 45 IAC 1-1-227 - Waiver of prosecution (Repealed)
  230. § 45 IAC 1-1-228 - Rulemaking powers; distribution of rules and forms (Repealed)
  231. § 45 IAC 1-1-229 - Investigations by department; cooperation (Repealed)
  232. § 45 IAC 1-1-230 - Severability of statutes and rules (Repealed)
  233. § 45 IAC 1-1-231 - Airport development zones (Repealed)

Current through March 30, 2022

Notes

45 IAC 1-1

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