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- Section 1-1 - Person or company defined (Repealed)
- Section 1-2 - Gross income tax division defined (Repealed)
- Section 1-3 - Treasurer defined (Repealed)
- Section 1-4 - Director defined (Repealed)
- Section 1-5 - Tax year defined (Repealed)
- Section 1-6 - Tax period defined (Repealed)
- Section 1-7 - Taxpayer defined (Repealed)
- Section 1-8 - Receipts defined (Repealed)
- Section 1-9 - Receipt of gross income defined (Repealed)
- Section 1-10 - Constructive receipts defined (Repealed)
- Section 1-11 - Retail merchant defined (Repealed)
- Section 1-12 - Retail merchant's certificate; effect (Repealed)
- Section 1-13 - Selling at retail defined (Repealed)
- Section 1-14 - Selling at retail distinguished from retail sales (Repealed)
- Section 1-15 - Service charges related to sale (Repealed)
- Section 1-16 - Withholding agent defined (Repealed)
- Section 1-17 - Gross income; gross receipts; definitions (Repealed)
- Section 1-18 - Payment of tax by buyer (Repealed)
- Section 1-19 - Trade, business and commerce defined (Repealed)
- Section 1-20 - Property defined (Repealed)
- Section 1-21 - Capital assets defined (Repealed)
- Section 1-22 - Taxation of income from real property or capital asset sales (Repealed)
- Section 1-23 - Income from prizes, premiums, awards, or games of chance; deductions (Repealed)
- Section 1-24 - Income from insurance proceeds (Repealed)
- Section 1-25 - Income from judgments or settlements (Repealed)
- Section 1-26 - Interest defined (Repealed)
- Section 1-27 - Income from collection of cigarette, motor fuel, and sales taxes (Repealed)
- Section 1-28 - Rental income defined (Repealed)
- Section 1-29 - Distinction between lease and sale (Repealed)
- Section 1-30 - Royalties defined (Repealed)
- Section 1-31 - Dividends defined; taxation of dividends (Repealed)
- Section 1-32 - Income from transfer of stocks (Repealed)
- Section 1-33 - Discount defined; freight allowance (Repealed)
- Section 1-34 - Refunds defined; deductions (Repealed)
- Section 1-35 - Receipt related to bonds (Repealed)
- Section 1-36 - Property exchanges (Repealed)
- Section 1-37 - Trade-ins (Repealed)
- Section 1-38 - Exchange on stock split (Repealed)
- Section 1-39 - Involuntary conversions of property (Repealed)
- Section 1-40 - Condemnations (Repealed)
- Section 1-41 - Consolidation, merger or other corporate reorganization (Repealed)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