General Provisions
45 Iac 1-1-1 - Person or Company Defined (repealed)45 Iac 1-1-2 - Gross Income Tax Division Defined (repealed)45 Iac 1-1-3 - Treasurer Defined (repealed)45 Iac 1-1-4 - Director Defined (repealed)45 Iac 1-1-5 - Tax Year Defined (repealed)45 Iac 1-1-6 - Tax Period Defined (repealed)45 Iac 1-1-7 - Taxpayer Defined (repealed)45 Iac 1-1-8 - Receipts Defined (repealed)45 Iac 1-1-9 - Receipt of Gross Income Defined (repealed)45 Iac 1-1-10 - Constructive Receipts Defined (repealed)45 Iac 1-1-11 - Retail Merchant Defined (repealed)45 Iac 1-1-12 - Retail Merchant's Certificate; Effect (repealed)45 Iac 1-1-13 - Selling at Retail Defined (repealed)45 Iac 1-1-14 - Selling at Retail Distinguished From Retail Sales (repealed)45 Iac 1-1-15 - Service Charges Related to Sale (repealed)45 Iac 1-1-16 - Withholding Agent Defined (repealed)45 Iac 1-1-17 - Gross Income; Gross Receipts; Definitions (repealed)45 Iac 1-1-18 - Payment of Tax by Buyer (repealed)45 Iac 1-1-19 - Trade, Business and Commerce Defined (repealed)45 Iac 1-1-20 - Property Defined (repealed)45 Iac 1-1-21 - Capital Assets Defined (repealed)45 Iac 1-1-22 - Taxation of Income From Real Property or Capital Asset Sales (repealed)45 Iac 1-1-23 - Income From Prizes, Premiums, Awards, or Games of Chance; Deductions (repealed)45 Iac 1-1-24 - Income From Insurance Proceeds (repealed)45 Iac 1-1-25 - Income From Judgments or Settlements (repealed)45 Iac 1-1-26 - Interest Defined (repealed)45 Iac 1-1-27 - Income From Collection of Cigarette, Motor Fuel, and Sales Taxes (repealed)45 Iac 1-1-28 - Rental Income Defined (repealed)45 Iac 1-1-29 - Distinction Between Lease and Sale (repealed)45 Iac 1-1-30 - Royalties Defined (repealed)45 Iac 1-1-31 - Dividends Defined; Taxation of Dividends (repealed)45 Iac 1-1-32 - Income From Transfer of Stocks (repealed)45 Iac 1-1-33 - Discount Defined; Freight Allowance (repealed)45 Iac 1-1-34 - Refunds Defined; Deductions (repealed)45 Iac 1-1-35 - Receipt Related to Bonds (repealed)45 Iac 1-1-36 - Property Exchanges (repealed)45 Iac 1-1-37 - Trade-ins (repealed)45 Iac 1-1-38 - Exchange on Stock Split (repealed)45 Iac 1-1-39 - Involuntary Conversions of Property (repealed)45 Iac 1-1-40 - Condemnations (repealed)45 Iac 1-1-41 - Consolidation, Merger or Other Corporate Reorganization (repealed)45 Iac 1-1-42 - Transactions Related to Corporate Reorganizations (repealed)45 Iac 1-1-43 - Liquidation or Dissolution (repealed)45 Iac 1-1-44 - Liquidation of Subsidiary Into Parent (repealed)45 Iac 1-1-45 - Notes; Retail Installment Contracts; Conditional Sales Contracts (repealed)45 Iac 1-1-46 - Withdrawal of Deposits; Interest (repealed)45 Iac 1-1-47 - Goods Sold on Consignment (repealed)45 Iac 1-1-48 - Franchise Operations (repealed)45 Iac 1-1-49 - Business Situs Defined (repealed)45 Iac 1-1-50 - Out-of-state Business of Indiana Residents (repealed)45 Iac 1-1-51 - Intangibles; Business Situs; Commercial Domicile (repealed)45 Iac 1-1-52 - Deduction for Bad Debts (repealed)45 Iac 1-1-53 - Commissions Between Real Estate Brokers (repealed)45 Iac 1-1-54 - Receipts by Agents (repealed)45 Iac 1-1-55 - Sale of Collateral Realty (repealed)45 Iac 1-1-56 - Gifts (repealed)45 Iac 1-1-57 - Electric Cooperatives (repealed)45 Iac 1-1-58 - Contributions of Capital; Issue of Stock (repealed)45 Iac 1-1-59 - Gross Earnings; Conditional Sales Contracts (repealed)45 Iac 1-1-60 - Gross Earnings of Banks, Trust Companies, and Loan Associations (repealed)45 Iac 1-1-61 - Gross Earnings of Brokers and Dealers (repealed)45 Iac 1-1-62 - Gross Earnings of Investment Companies (repealed)45 Iac 1-1-63 - Creditor Leasing Companies (repealed)45 Iac 1-1-64 - Life or Health and Hospitalization Insurance Companies (repealed)45 Iac 1-1-65 - Underwriting Income of Life or Health and Hospitalization Insurers (repealed)45 Iac 1-1-66 - Investment Income of Life or Health and Hospitalization Insurers (repealed)45 Iac 1-1-67 - Miscellaneous Income of Life or Health and Hospitalization Insurers (repealed)45 Iac 1-1-68 - Example and Explanation of Life, Health and Hospitalization Insurer's Schedule
(repealed)45 Iac 1-1-69 - Fire and Casualty Insurance Companies (repealed)45 Iac 1-1-70 - Premium Income of Fire and Casualty Insurance Companies (repealed)45 Iac 1-1-71 - Investment Income of Fire and Casualty Insurance Companies (repealed)45 Iac 1-1-72 - Miscellaneous Income of Fire and Casualty Insurance Companies (repealed)45 Iac 1-1-73 - Deduction of Policy Liability of Fire and Casualty Insurance Companies (repealed)45 Iac 1-1-74 - Farmers' Mutual Insurance Companies; Income and Deductions (repealed)45 Iac 1-1-75 - Gross Earnings of Grain Dealers (repealed)45 Iac 1-1-76 - Price Controls on Grain and Soybeans (repealed)45 Iac 1-1-77 - Gross Earnings of Wholesale Grocers (repealed)45 Iac 1-1-78 - Retail Food Establishment Defined (repealed)45 Iac 1-1-79 - Gross Earnings and Deductions of Retail Food Service Establishments (repealed)45 Iac 1-1-80 - Soft-water Companies (repealed)45 Iac 1-1-81 - Livestock Dealers (repealed)45 Iac 1-1-82 - Burial Organizations (repealed)45 Iac 1-1-83 - Levy of Tax on Residents (repealed)45 Iac 1-1-84 - Levy of Tax on Nonresidents (repealed)45 Iac 1-1-85 - Schedule of Rates (repealed)45 Iac 1-1-86 - Wholesale Sales Rate; Definitions (repealed)45 Iac 1-1-87 - Display Advertising Rate (repealed)45 Iac 1-1-88 - Retail Sales Rate (repealed)45 Iac 1-1-89 - Vending Machine Sales Rate (repealed)45 Iac 1-1-90 - Laundry and Dry Cleaner Rates (repealed)45 Iac 1-1-91 - Laundry and Dry Cleaner Agent Rates (repealed)45 Iac 1-1-92 - Self-service Laundry Rates (repealed)45 Iac 1-1-93 - Linen, Towel and Uniform Service Rates (repealed)45 Iac 1-1-94 - Utility Rates (repealed)45 Iac 1-1-95 - Gross Earnings Tax Rate (repealed)45 Iac 1-1-96 - Services Rate (repealed)45 Iac 1-1-97 - Retail Merchant Service Charges Rate (repealed)45 Iac 1-1-98 - Dealer Reimbursements Rate (repealed)45 Iac 1-1-99 - Finance Charge Rate Defined (repealed)45 Iac 1-1-100 - Contractor Rate Defined (repealed)45 Iac 1-1-101 - Contractors; Alternative Tax Computation (repealed)45 Iac 1-1-102 - Contracts for Materials, Labor, and Expenses (repealed)45 Iac 1-1-103 - Contracts for Labor Only (repealed)45 Iac 1-1-104 - Suppliers of Materials to Contractors (repealed)45 Iac 1-1-105 - Subcontracts for Labor and Materials (repealed)45 Iac 1-1-106 - Builder's Supervising Agent Rate (repealed)45 Iac 1-1-107 - Capital Assets Defined; Disposal and Transfer of Capital Assets (repealed)45 Iac 1-1-108 - Retail Sales Defined; Tax Rate (repealed)45 Iac 1-1-109 - Coin-operated Machines (repealed)45 Iac 1-1-110 - Real Estate Sales Rate (repealed)45 Iac 1-1-111 - Corporate Advertising Gross Receipts Rate (repealed)45 Iac 1-1-112 - Other Income (repealed)45 Iac 1-1-113 - Payment of Tax on Receipts From Real Property Sales (repealed)45 Iac 1-1-114 - Exempt Transfers of Real Estate (repealed)45 Iac 1-1-115 - Segregation of Receipts Taxable at Different Rates (repealed)45 Iac 1-1-116 - $1000 Deduction (repealed)45 Iac 1-1-117 - Deduction for Returnable Container Deposits (repealed)45 Iac 1-1-118 - Exemption for Interstate Commerce (repealed)45 Iac 1-1-119 - Interstate Sale of Goods to Out-of-state Buyer (repealed)45 Iac 1-1-120 - Interstate Sale of Goods to Indiana Buyer (repealed)45 Iac 1-1-121 - Services in Interstate Commerce (repealed)45 Iac 1-1-122 - Interstate Sale of Indiana Real Estate (repealed)45 Iac 1-1-123 - Interstate Transportation (repealed)45 Iac 1-1-124 - Interstate Communications (repealed)45 Iac 1-1-125 - Imported Goods (repealed)45 Iac 1-1-126 - Rental of Tangible Personal Property in Indiana (repealed)45 Iac 1-1-127 - Tax Exempt Government Obligations (repealed)45 Iac 1-1-128 - Tax Collection by Agent (repealed)45 Iac 1-1-129 - Sales to United States Government (repealed)45 Iac 1-1-130 - Exemption for Life Insurance Proceeds (repealed)45 Iac 1-1-131 - Exemption for Property Damage Insurance Receipts (repealed)45 Iac 1-1-132 - Nonprofit Organizations (repealed)45 Iac 1-1-133 - Purposes of Exempt Organizations (repealed)45 Iac 1-1-134 - Income of Partially Exempt Organizations (repealed)45 Iac 1-1-135 - Nonexempt Nonprofit Organizations (repealed)45 Iac 1-1-136 - Sales to Exempt Organizations (repealed)45 Iac 1-1-137 - Returns of Partially Exempt Organizations (repealed)45 Iac 1-1-138 - Annual Report; Exemption Application (repealed)45 Iac 1-1-139 - Exempt Athletic Exhibitions (repealed)45 Iac 1-1-140 - Exemption for Insurance Companies (repealed)45 Iac 1-1-141 - Exemption for Excise Taxes (repealed)45 Iac 1-1-142 - Condemnation Receipts (repealed)45 Iac 1-1-143 - Exchange of Personal Property; Deduction of Encumbrances (repealed)45 Iac 1-1-144 - Motor Vehicle Dealer Exchanges (repealed)45 Iac 1-1-145 - Interstate Truck Transportation (repealed)45 Iac 1-1-146 - Unrelated Business Income of Nonprofit Organizations (repealed)45 Iac 1-1-147 - Real Estate Mortgages (repealed)45 Iac 1-1-148 - Mortgages Intended to Avoid Taxes (repealed)45 Iac 1-1-149 - Public Transportation Corporations (repealed)45 Iac 1-1-150 - Taxation of State and Subdivisions (repealed)45 Iac 1-1-151 - Governmental and Proprietary Functions (repealed)45 Iac 1-1-152 - Governmental Interdepartmental Receipts (repealed)45 Iac 1-1-153 - Sales to State and Subdivisions (repealed)45 Iac 1-1-154 - Returns by Governmental Units (repealed)45 Iac 1-1-155 - Partnerships, Joint Ventures, and Pools Having Corporate Members (repealed)45 Iac 1-1-155.1 - Partnership Income (repealed)45 Iac 1-1-156 - Exemption of Corporate Member Immaterial (repealed)45 Iac 1-1-157 - Tiered Partnerships, Joint Ventures or Pools (repealed)45 Iac 1-1-158 - Returns by Partnerships, Joint Ventures, and Pools (repealed)45 Iac 1-1-159 - Exemption for Distributions to Members of Partnerships, Joint Ventures, or Pools
(repealed)45 Iac 1-1-159.1 - Distributive Share of a Corporate Partner (repealed)45 Iac 1-1-160 - Returns by Fiduciaries (repealed)45 Iac 1-1-161 - Proof of Fiduciary Status (repealed)45 Iac 1-1-162 - Business Trusts as Taxpayers (repealed)45 Iac 1-1-163 - Corporate Consolidated Returns (repealed)45 Iac 1-1-164 - Election to File Consolidated Return; Permission to Discontinue (repealed)45 Iac 1-1-165 - Filing Member of Affiliated Group of Corporation (repealed)45 Iac 1-1-166 - Tax Year of Affiliated Group; Intercompany Receipts; Exemption (repealed)45 Iac 1-1-167 - Intercompany Receipts; Double Deduction Prohibited (repealed)45 Iac 1-1-168 - Quarterly Returns for Affiliated Group Members (repealed)45 Iac 1-1-169 - Tax Liability of Members of Affiliated Group (repealed)45 Iac 1-1-170 - Consolidated Returns for Other Taxes Not Required (repealed)45 Iac 1-1-171 - Quarterly Gross Income Tax Returns and Payments (repealed)45 Iac 1-1-172 - Annual Gross Income Tax Returns; Credit for Quarterly Payments (repealed)45 Iac 1-1-173 - Return Forms (repealed)45 Iac 1-1-174 - Filing of Reprints and Reproductions of Forms (repealed)45 Iac 1-1-175 - Extensions of Time for Filing Annual Return (repealed)45 Iac 1-1-176 - Segregation of Receipts Taxable at Different Rates (repealed)45 Iac 1-1-177 - Correction of Returns (repealed)45 Iac 1-1-178 - Payment With Returns (repealed)45 Iac 1-1-179 - Assessments When Collections Jeopardized (repealed)45 Iac 1-1-180 - Penalties and Interest (repealed)45 Iac 1-1-181 - Examination of Returns by Department (repealed)45 Iac 1-1-182 - Overpayment; Refunds; Interest (repealed)45 Iac 1-1-183 - Notice and Demand for Payment of Deficiencies and Interest (repealed)45 Iac 1-1-184 - Penalty and Interest for Negligent Failure to Pay Tax (repealed)45 Iac 1-1-185 - Penalty and Interest for Fraud (repealed)45 Iac 1-1-186 - Penalty and Interest for Failure to Timely File or Pay (repealed)45 Iac 1-1-187 - Penalty for Failure to File; Return by Department (repealed)45 Iac 1-1-188 - Time Limitation for Deficiency Assessments (repealed)45 Iac 1-1-189 - Sufficiency of Filing to Start Limitations Period (repealed)45 Iac 1-1-190 - Notice of Proposed Assessment; Protest (repealed)45 Iac 1-1-191 - Procedure and Hearing for Protested Proposed Assessments (repealed)45 Iac 1-1-192 - Agreed Extension of Time for Assessment (repealed)45 Iac 1-1-193 - Warrants for Collection of Taxes; Levy (repealed)45 Iac 1-1-194 - Collection Fee for Sheriffs (repealed)45 Iac 1-1-195 - Failure to Provide Inventory or Statement (repealed)45 Iac 1-1-196 - Civil Suit for Collection (repealed)45 Iac 1-1-197 - Injunction Against Delinquent Taxpayer (repealed)45 Iac 1-1-198 - Receivership for Collection (repealed)45 Iac 1-1-199 - Remedies; Cumulative (repealed)45 Iac 1-1-200 - List of Unsatisfied Warrants (repealed)45 Iac 1-1-201 - Employment of Collection Attorneys (repealed)45 Iac 1-1-202 - Refund Petition (repealed)45 Iac 1-1-203 - Time Limitation on Refund Claims (repealed)45 Iac 1-1-204 - Content of Refund Claim (repealed)45 Iac 1-1-205 - Examination of Refund Claim; Additional Assessments (repealed)45 Iac 1-1-206 - Hearing on Refund Claim (repealed)45 Iac 1-1-207 - Civil Suit for Refund (repealed)45 Iac 1-1-208 - Interest on Refunds (repealed)45 Iac 1-1-209 - Information Returns (repealed)45 Iac 1-1-210 - Filing Requirements for Information Returns (repealed)45 Iac 1-1-211 - Identification Numbers on Information Returns (repealed)45 Iac 1-1-212 - Penalties for Failure to File Information Returns (repealed)45 Iac 1-1-213 - Withholding of Gross Income Tax (repealed)45 Iac 1-1-214 - Nonresident Contractor Defined (repealed)45 Iac 1-1-215 - Taxable Services of Nonresident Contractor (repealed)45 Iac 1-1-216 - Withholding Agent Defined (repealed)45 Iac 1-1-217 - Returns and Payments by Withholding Agents (repealed)45 Iac 1-1-218 - Penalties for Violation of Withholding Requirements (repealed)45 Iac 1-1-219 - Withholding by Governmental Units (repealed)45 Iac 1-1-220 - Tax Year (repealed)45 Iac 1-1-221 - Permitted Accounting Methods (repealed)45 Iac 1-1-222 - Limited Confidentiality of Taxpayer Information (repealed)45 Iac 1-1-223 - Corporate Dissolution and Tax Payment (repealed)45 Iac 1-1-224 - Taxpayer's Duty to Keep and Disclose Records (repealed)45 Iac 1-1-225 - False Records Prohibited (repealed)45 Iac 1-1-226 - Penalties for Tax Evasion (repealed)45 Iac 1-1-227 - Waiver of Prosecution (repealed)45 Iac 1-1-228 - Rulemaking Powers; Distribution of Rules and Forms (repealed)45 Iac 1-1-229 - Investigations by Department; Cooperation (repealed)45 Iac 1-1-230 - Severability of Statutes and Rules (repealed)45 Iac 1-1-231 - Airport Development Zones (repealed)