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.
Structure Indiana Code
Chapter 12. General Administrative Provisions
6-4.1-12-1. Powers of the Probate Court
6-4.1-12-2. Appraisal of Transferred Property Interests
6-4.1-12-5. Compromise Agreements Concerning Tax or Interest on Delinquency
6-4.1-12-6. Powers and Duties of Department of State Revenue
6-4.1-12-7. Investigative Powers of Department of State Revenue; Witness Fees
6-4.1-12-8. Inheritance Tax Administrator; Appointment; Salary
6-4.1-12-9. Powers and Duties of Inheritance Tax Administrator
6-4.1-12-10. Special Auditor, Appraiser, or Counsel; Compensation
6-4.1-12-11. Information and Investigations Concerning Non-Resident's Estates
6-4.1-12-12. Disclosure of Inheritance Tax Information; Offense