reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-1 - Persons and income subject to tax; administration

Current through July 10, 2024
Authority: IC
				  6-3-1-3.5; IC 6-3.6
Sec. 1.
(a) The
				local income tax (LIT) is imposed on individuals who are residents of adopting
				counties and on individuals who are residents of nonadopting counties but who
				have their principal place of business or employment in an adopting
				county.
(b) For residents of
				adopting counties, the tax is imposed on adjusted gross income as defined in IC
				6-3-1-3.5(a).
(c) For residents of nonadopting counties and
				nonresidents of the state with a principal place of business or employment in
				an adopting county, the tax is imposed only on the adjusted gross income
				derived from the principal place of business or employment.
(d) For purposes of determining the adjusted
				gross income, the adjusted gross income shall be the amount as defined under IC
				6-3-1-3.5(a)  and
				shall include all deductions from adjusted gross income permitted under IC
				6-3.
(e) For periods ending before
				January 1, 2017, these rules apply to the county adjusted gross income tax,
				county option income tax, and county economic development income tax, except as
				otherwise expressly provided in this rule.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-2 - Tax rates; income subject to tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-3.6
Sec. 2.
(a)
				Effective January 1, 2017, the local income tax (LIT) is imposed on residents
				and nonresidents at the same rate. (b) Prior to January 1, 2017:
(1) if a county has a county adjusted gross
				income tax, the nonresident rate is twenty-five hundredths percent
				(0.25%);
(2) if a county has a
				county option income tax, the nonresident rate is twenty-five percent (25%) of
				the rate imposed on residents; and
(3) if a county has a county economic
				development income tax, the nonresident rate is the same rate imposed on
				residents. If a county has a combination of subdivisions (1) and (3) or
				subdivisions (2) and (3), the resident rates and nonresident rates for each tax
				type are added together to determine the aggregate resident and nonresident tax
				rates.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-3 - Income subject to LIT

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-3.5-7; IC 6-3.6
Sec. 3.
(a) For a
				resident of an adopting county, the following applies:
(1) If an individual's county of residence
				adopts or has adopted the local income tax (LIT), his or her entire adjusted
				gross income will be subject to the tax rate adopted in the individual's county
				of residence.
(2) Notwithstanding
				subdivision (1), Perry County residents are not subject to tax on income earned
				in a contiguous county outside Indiana and subject to local income tax in that
				county. Prior to 2017, this exemption only applies to taxes imposed under IC
				6-3.5-7.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-4 - Persons and income subject to tax; exemptions; joint returns

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-3-1-3.5; IC 6-3.6
Sec. 4.
(a) An
				individual is subject to county tax if he or she lives or works in an adopting
				county on January 1 of the tax year as follows:
(1) A taxpayer's county of residence and
				principal place of business or employment on this date alone determine whether
				he or she is subject to local income tax (LIT) for the entire year.
(2) If a taxpayer lives in an adopting county
				on January 1 and later in the year moves to a nonadopting county, he or she is
				subject to county tax on his or her adjusted gross income for the entire
				year.
(3) If a taxpayer lives in a
				nonadopting county on January 1 and later in the year moves to an adopting
				county, he or she is not subject to county tax for that year except as provided
				in subsection (b).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-5 - Treatment of married individuals filing jointly

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-3.6
Sec. 5.
(a) Each
				individual spouse is treated separately under local income tax (LIT).
				Accordingly, each spouse must determine his or her respective county of
				residence and county of principal place of business or employment as of January
				1 and will compute his or her respective county tax due, based on his or her
				separate adjusted gross income.
(1) However,
				for purposes of calculating LIT on a return of a married couple filing jointly,
				if one (1) spouse has a negative adjusted gross income and the other spouse has
				a positive adjusted gross income, the negative income may be used to offset the
				other spouse's positive income.
(2)
				If one (1) spouse uses the other spouse's negative adjusted gross income to
				offset the spouse's positive adjusted gross income, the other spouse shall
				report zero (0) adjusted gross income and shall not be permitted to carry
				forward any negative adjusted gross income used by the spouse to succeeding tax
				years.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-6 - Duration of tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-3.6
Sec. 6.
(a) The
				local income tax (LIT) is in effect until affirmatively changed by the adopting
				body for the county, the date otherwise specified in the ordinance, or the date
				mandated by the appropriate provision of Indiana law. (b) This subsection
				applies only to a LIT rate change as follows:
(1) If a LIT is changed between January 1 of
				a calendar year and August 31 of a calendar year, inclusive, the new LIT is
				effective on October 1 of that same calendar year. For purposes of computing an
				individual's LIT for that calendar year, the rate shall be equal to
				seventy-five percent (75%) of the LIT prior to change plus twenty-five percent
				(25%) of the LIT after the change.
(2) If a LIT is changed between September 1
				of a calendar year and October 31 of a calendar year, inclusive, the new LIT is
				effective on January 1 of the following calendar year.
(3) If a LIT is changed between November 1 of
				a calendar year and December 31 of a calendar year, inclusive, the new LIT is
				effective on October 1 of the following calendar year. The LIT for the
				following calendar year is computed in a manner similar to subdivision
				(1).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-7 - Determination of county of residence

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-3.6
Sec. 7.
(a) A
				person's county of residence is determined based on the following criteria:
(1) The county in which he or she maintains
				his or her home, if he or she has one (1) and only one (1).
(2) If subdivision (1) does not apply, the
				county in which he or she is registered to vote.
(3) If subdivisions (1) and (2) do not apply,
				the county in which he or she registers his or her personal
				automobile.
(4) If subdivisions
				(1), (2), and (3) do not apply, the county in which he or she spends the
				majority of his or her time during the taxable year.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-8 - Determination of county of principal place of business or employment

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-3.6
Sec. 8.
(a) An
				individual's county of principal (nontemporary) place of business or employment
				is that county where the taxpayer receives the greatest percentage of his or
				her gross income from salaries, wages, commissions, fees, and similar
				income.
(b) If an individual is
				self-employed, the county of principal place of business or employment is that
				county where the individual's principal place of business is located as
				follows:
(1) If an individual has two (2) or
				more sources of income from two (2) or more different counties, the principal
				source is the location from which the individual receives the greatest
				percentage of income.
(2) If an
				individual resides outside Indiana, but his or her principal place of business
				or employment is in an Indiana adopting county, only the adjusted gross income
				derived from the principal place of business or employment is subject to local
				income tax (LIT). Reciprocal agreements between Indiana and other states do not
				affect a taxpayer's liability under LIT.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-9 - Reciprocity agreements with out-of-state authorities

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-3.6
Sec. 9.
County fiscal bodies of adopting counties may enter into
				  reciprocity agreements with taxing authorities outside Indiana to exempt the
				  income from the residents of out-of-state localities from local income tax
				  (LIT) and likewise exempt county residents from that locality's local income
				  tax. Reciprocity agreements must coincide with calendar years, and a certified
				  copy of the agreement must be sent to the department. To be valid, the
				  agreement must be approved by the other government entity and must have been
				  previously approved by the department.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 3.1 - ADJUSTED GROSS INCOME TAX › Rule 4 - Local Income Tax › Section 4-10 - Credit for taxes paid to out-of-state local governments

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-3-3-3; IC 6-3.6
Sec. 10.
(a)
				Taxpayers subject to county tax at the resident rate may take a credit against
				local income tax (LIT) liability for taxes paid to localities outside of
				Indiana.
(b) The credit is limited
				to:
(1) the amount of tax paid to the
				out-of-state locality;
(2) the
				county rate times the amount of adjusted gross income that was taxed by the
				other locality; or
(3) the amount
				of LIT due, whichever is the least. This does not apply to income taxed by any
				state but only to income taxed by any subdivision of any state, such as a city
				or county, outside of Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 4.1 - DEATH TAXATION › Rule 10 - Refunds › Section 10-1 - Time limit for filing

Current through July 10, 2024
Authority: IC 6-4.1-12-6
Affected: IC 6-4.1-10-1
Sec. 1.
A claim for refund of inheritance tax or Indiana estate tax
				  is not valid unless it is filed with the department within the later of:
(1) three (3) years after the date
				the tax is paid; or
(2) one (1)
				year after the date the tax is finally determined.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 4.1 - DEATH TAXATION › Rule 10 - Refunds › Section 10-4 - Appeal of refund order

Current through July 10, 2024
Authority: IC 6-4.1-12-6
Affected: IC 6-4.1-10-4; IC 6-4.1-10-5
Sec. 4.
(a) An appeal
				of a refund order must be initiated within ninety (90) days after the date the
				department enters the order.
(b) To
				commence an appeal, a complaint in which the department is named as the
				defendant must be filed in one (1) of the following courts:
(1) The probate court of the county in which
				administration of the estate is pending, if the appeal involves either a
				resident or a nonresident decedent's estate and administration of the estate is
				pending in Indiana.
(2) The probate
				court of the county in which the decedent was domiciled at the time of the
				decedent's death, if the appeal involves a resident decedent's estate and no
				administration of the estate is pending in Indiana.
(3) The probate court of any county in which
				any of the decedent's property was located at the time of the decedent's death,
				if the appeal involves a nonresident decedent's estate and no administration of
				the estate is pending in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 6 - PETROLEUM SEVERANCE TAX › Rule 1 - General Provisions › Section 1-1 - Statutory scheme; purpose of rules

Current through July 10, 2024
Authority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8-1-8
Sec. 1.
(a) Under
				this article, a tax is imposed under IC 6-8-1-8 on all petroleum products,
				which includes generally crude oil and gas severed and taken from the land,
				upon the owner and producers of the petroleum products.
(b) The responsibility for the payment of the
				tax is upon any person purchasing such petroleum products or having such
				petroleum products in their possession, in that it is a lien upon such
				petroleum for the tax and penalties and interest thereon. The responsibility
				follows such petroleum products in the hands of the purchaser or the
				gatherer.
(c) Any person purchasing
				or having possession of petroleum products upon which the petroleum severance
				tax has not been paid shall be personally liable for the reporting and payment
				of the amount of the lien of the tax and other charges. Additionally, if the
				purchaser or the person having possession of petroleum products pays the amount
				of the petroleum severance tax, they shall be entitled to reimbursement from
				the owners or producers. By paying the petroleum severance tax, these
				purchasers or possessors of petroleum products are not subject to any suit or
				action for recovery by the owners or producers of petroleum products. Any
				remedy of such owners or producers is exclusively by way of claim for refund
				and litigation upon such claim for refund with the department.
(d) The responsibility for the reporting and
				paying of the petroleum severance tax is imposed upon all purchasers and those
				having possession of petroleum products after severance from the ground, which
				would include all petroleum products gatherers. The reporting and payment is to
				be made upon forms prescribed by the department in these regulations and at the
				time prescribed in the regulations.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 6 - PETROLEUM SEVERANCE TAX › Rule 1 - General Provisions › Section 1-3 - Definitions

Current through July 10, 2024
Authority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8-1; IC 6-8-3
Sec. 3.
(a)
				"Purchaser" means any person engaged in the purchase of petroleum products and
				shall include pipelines, refineries, and any other form of petroleum purchasers
				for resale or use.
(b) "Petroleum
				gatherer" means those who purchase petroleum products, as well as those who
				gather and transport petroleum products in which they do not have the right,
				title, or interest and any person who possesses petroleum products upon which
				the petroleum severance tax has not been paid.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 6 - PETROLEUM SEVERANCE TAX › Rule 1 - General Provisions › Section 1-5 - Time and place of tax; reporting; payment; penalty

Current through July 10, 2024
Authority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8-1-10; IC 6-8-1-11; IC 6-8.1-10
Sec. 5.
(a) The tax
				is imposed at the time of sale or delivery from the place of
				production.
(b) All purchasers or
				gatherers of petroleum products must report this tax at the time the petroleum
				products are transported from the place of production. This reporting is to be
				made on or before the last day of the month immediately following the preceding
				monthly period on forms prescribed by the department. At the time of the
				reporting, a remittance for the amount of tax is to be made to the department.
				The purchaser or petroleum products gatherer must report the severance of
				petroleum products from the land and the payment of the tax. The reports
				showing the amount and computation of the tax shall reflect the names and
				addresses of all owners or producers or interest holders participating in the
				production of petroleum products.
(c) The department will make available
				Petroleum Severance Tax Return forms to be used in making reports of and
				payment of the petroleum severance tax. These returns shall show the total
				monthly amount of petroleum products severed from the land, the amount of tax
				thereupon, and the amounts paid to the various owners or producers as their
				interest may be.
(d) Remittance
				must be made by check.
(e) If a
				person responsible for paying this tax fails to do so in a timely fashion, that
				person shall be subject to standard penalties and interest under IC 6-8.1-10.
Current Address is: State Office Building; 100 N. Senate
					 Ave.; Indianapolis, IN 46204.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 6 - PETROLEUM SEVERANCE TAX › Rule 1 - General Provisions › Section 1-8 - Excluded gas

Current through July 10, 2024
Authority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8-1-8
Sec. 8.
Gas is excluded from taxable consideration if it is produced
				  from any well that is used in pumping or treating petroleum products, or when
				  such gas is piped and used by the landowner in his private buildings and for
				  his own private use.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 6 - PETROLEUM SEVERANCE TAX › Rule 1 - General Provisions › Section 1-9 - Refunds

Current through July 10, 2024
Authority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8.1-8; IC 6-8.1-9
Sec. 9.
Any taxpayer may apply for a refund on forms prescribed by
				  the department by identifying the amount and date of the alleged overpayment
				  and the area in which the petroleum products were produced. The application for
				  refund must include any supporting documentation as is reasonably requested by
				  the department.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 6 - PETROLEUM SEVERANCE TAX › Rule 1 - General Provisions › Section 1-12 - Books and records; retention

Current through July 10, 2024
Authority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8-1-23
Sec. 12.
Every taxpayer shall keep and maintain proper books and
				  records sufficient to adequately reflect the severance of all petroleum
				  products and their value for a period of three (3) years from the date of the
				  filing of the return and the payment of the tax for each taxable period.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 0.5 - General Provisions › Section 0.5-1 - Construction and scope

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6
Affected: IC 7.1-4
Sec. 1.
Unless otherwise indicated, the regulations in this article
				  shall apply to all alcoholic beverage excise taxes imposed by IC 7.1-4.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 0.5 - General Provisions › Section 0.5-2 - Incorporation of alcohol and tobacco commission's definitions

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6
Affected: IC 7.1-1-3; IC 7.1-4
Sec. 2.
The definitions in IC 7.1-1-3 are incorporated into this
				  article by reference.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 0.5 - General Provisions › Section 0.5-3 - "Alcoholic beverage excise tax" defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6
Affected: IC 7.1-4
Sec. 3.
"Alcoholic beverage excise tax" means any of the following
				  taxes under IC 7.1-4:
(1) The beer
				excise tax under IC 7.1-4-2.
(2)
				The liquor excise tax under IC 7.1-4-3.
(3) The wine excise tax under IC
				7.1-4-4.
(4) The hard cider excise
				tax under IC 7.1-4-4.5.
(5) The
				malt excise tax under IC 7.1-4-5.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 1 - Penalty for Late Remittance and Failure to File Returns › Section 1-1 - Penalty for nonpayment and failure to file a return

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3;
				  IC
				  6-8.1-10-2.1;
				  IC
				  7.1-4-6-2.1
Affected: IC
				  7.1-4-6-2
Sec. 1.
(a) A person
				that is liable for the payment of any alcoholic beverage excise tax or other
				fee listed in IC 7.1-4 is subject to the penalty imposed under IC
				6-8.1-10-2.1
				if the person fails to:
(1) timely remit the
				full tax or fee; or
(2) timely
				submit an alcoholic beverage excise tax return, including an information return
				or report, or a return showing no tax liability, and all required
				attachments.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 2 - Confidential Disclosure › Section 2-1 - Confidential information; disclosure

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3;
				  IC
				  7.1-4-6-3.6
Affected: IC
				  6-8.1-7-1;
				  IC 7.1-4-6
Sec. 1.
(a) Unless
				in accordance with a judicial order, the department of state revenue, its
				employees, former employees, counsel, or agents, may not divulge any federal
				information disclosed by the documents required to be filed under this article,
				except to:
(1) members, employees, and agents
				of the department of state revenue;
(2) the governor, or the governor's
				employees;
(3) a member or employee
				of the general assembly when acting on behalf of a taxpayer located in the
				member's legislative district who has provided sufficient information that the
				member or employee is acting on behalf of the taxpayer;
(4) the attorney general or any other legal
				representative of the state in any action in respect to the amount of tax due
				under this article; or
(5) any duly
				authorized officer of the United States; when it is agreed that the information
				is to be confidential and to be used solely for official purposes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 3 - Beer Excise Tax Refund › Section 3-5.5 - Deduction and refund requirements

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-2-8; IC 7.1-4-6-3.6
Affected: IC 6-8.1-9-1; IC 7.1-4-2-8; IC 7.1-4-3-5; IC
				  7.1-4-4-6; IC 7.1-4-4.5; IC 7.1-4-5-3
Sec. 5.5.
(a) A
				person may claim a deduction on the monthly return required to be filed under
				45 IAC 7-5-1 for alcoholic beverages under the following circumstances:
(1) The person sold or withdrew for sale an
				alcoholic beverage to an exempt entity under 45 IAC 7-6-1;
(2) An alcoholic beverage was damaged or
				destroyed while in the person's possession; or
(3) An alcoholic beverage was returned by the
				person to the primary source of supply; so long as the person submitted proof
				as required under section 6 of this rule.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 3 - Beer Excise Tax Refund › Section 3-6 - Proof required to receive deduction or refund for exempt alcoholic beverages sold or withdrawn for sale

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-2-8; IC 7.1-4-6-3.6
Affected: IC 7.1-4-2-8; IC 7.1-4-3-5; IC 7.1-4-4-6; IC
				  7.1-4-4.5; IC 7.1-4-5-3
Sec. 6.
In order to claim a deduction or receive a refund of an
				  alcoholic beverage excise tax, the following proof must be retained:
(1) For an exempt sale under 45 IAC 7-6-1,
				the following:
(A) If the sale is to the
				United States government, its agencies, or its instrumentalities, copies of the
				invoice stating the regular selling price less the excise tax.
(B) If the sale is to a person other than the
				United States government, its agencies, or its instrumentalities, of the
				invoice showing:
(i) purchaser's
				name;
(ii) address;
(iii) date;
(iv) amount of beer sold; and
(v) either:
(AA) a waybill, bill of lading, or other
				evidence of shipment issued by a common carrier; or
(BB) a trip sheet, acceptable by the
				department, supported by a properly notarized export shipping form supplied by
				the department.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 4 - Imposition of Tax › Section 4-1 - Persons responsible for tax payment

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6
Affected: IC 7.1-4
Sec. 1.
(a) Except
				as otherwise provided in IC 7.1-4, the following permit holders are required to
				collect the specific alcohol excise taxes on the first sale or withdrawal for
				sale of an alcoholic beverage within Indiana:
(1) The persons liable for the beer excise
				tax are governed by IC 7.1-4-2-2.
(2) A permittee listed in IC 7.1-4-3-2 is
				liable for the collection and payment of the liquor excise tax.
(3) A permittee listed in IC 7.1-4-4-3, as
				well as a direct wine seller, is liable for the collection and payment of the
				wine excise tax.
(4) A permittee
				listed in IC 7.1-4-4.5-3 is liable for the collection and payment of the hard
				cider excise tax.
(5) A permittee
				listed in IC 7.1-4-5-2 is liable for the collection and payment of the malt
				excise tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 4 - Imposition of Tax › Section 4-2 - Samples

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6
Affected: IC 7.1-3-2-7; IC 7.1-3-9-11; IC 7.1-3-10-13; IC
				  7.1-3-12-5; IC 7.1-3-14-7; IC 7.1-3-27
Sec. 2.
(a) If a
				permit holder responsible for the alcoholic beverage excise tax is authorized
				to sell samples, the permit holder is responsible for payment of the
				appropriate tax on those samples, even if the sample is complimentary and the
				permit holder does not charge the customer for the sample.
(b) Sample sizes and restrictions are found
				in
				905 IAC
				1-5.2-9.2, which is incorporated herein by
				reference.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 5 - Monthly Reports › Section 5-1 - Monthly reports

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6
Affected: IC 7.1-4-6-3.5
Sec. 1.
(a) If a
				person is liable for the payment of a tax under IC 7.1-4 and this article, the
				person must file a monthly return in an electronic format with the department
				on or before the twentieth day of the month following the month in which the
				liability for the tax accrues by reason of the manufacture, sale, gift, or the
				withdrawal for sale or gift, of alcoholic beverages within this
				state.
(b) Payment of the excise
				tax due shall accompany the return in an electronic format.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 5 - Monthly Reports › Section 5-2 - Primary source reporting

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-1; IC 7.1-4-6-3.6
Affected: IC 7.1-4-6-3.6
Sec. 2.
(a) Primary
				source suppliers are required to file monthly reports of alcoholic beverage
				sales into Indiana in an electronic format prescribed by the
				department.
(b) The department may
				request on the report any information it considers reasonably
				necessary.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 7 - ALCOHOLIC BEVERAGE TAX › Rule 6 - Exemptions › Section 6-1 - Exemptions from alcoholic beverage excise tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6
Affected: IC 7.1-4-2-8; IC 7.1-4-3-5; IC 7.1-4-4-6; IC
				  7.1-4-5-3
Sec. 1.
(a) Sales or
				withdrawals for sale of alcoholic beverages intended for export to a state
				outside Indiana are exempt from alcoholic beverage excise tax.
(b) Sales or withdrawals of alcoholic
				beverages for sale to the United States government, its agencies, and
				instrumentalities, including military facilities, are exempt from alcoholic
				beverage excise tax; however, sales to individuals, private stores, or
				concessionaires located upon federal areas are not exempt.
(c) Sales or withdrawals for sale of wine to
				a pastor, rabbi, or priest for sacramental or religious purposes only are
				exempt from the liquor excise tax (IC 7.1-4-3) and the wine excise tax (IC
				7.1-4-4).
(d) Lost or stolen
				alcoholic beverages are not exempt from alcoholic beverage excise
				tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-1 - Covered transactions; intent of act

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-1
Sec. 1.
The cigarette tax imposed by IC 6-7-1 is collected from the
				  person or company who first sells, uses, consumes, handles, or distributes
				  cigarettes within Indiana. The tax must be initially collected by the person or
				  company engaged in the business of selling or purchasing cigarettes in Indiana
				  as a distributor.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-2 - Distribution of sample packages; collection of tax by manufacturer

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-1
Sec. 2.
Sample packages of cigarettes may not be distributed in this
				  state without Indiana cigarette tax stamps of the proper denomination affixed
				  to the package.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-3 - Exemption; sales to United States government

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1
Sec. 3.
(a) A
				distributor does not incur tax liability with respect to sales or other
				dispositions of cigarettes to the United States government, its agencies and
				instrumentalities and need not affix tax stamps to individual packages of
				cigarettes so sold or otherwise disposed of.
(b) Distributors do incur tax liability with
				respect to sales or other dispositions of cigarettes in this state to
				individuals, private stores, or concessionaires located upon federal areas and
				engaged in the business of selling cigarettes. In these situations, the
				distributor must affix tax stamps of proper denomination to each individual
				package of cigarettes before delivery thereof pursuant to a sale or other
				disposition.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-16 - Stamp; evidence of tax payment

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-14
Sec. 16.
(a) Payment
				of the tax imposed by IC 6-7-1 shall be evidenced by a stamp affixed to or on
				individual cigarette packages.
(b)
				Payment of the tax on books, and sets of cigarette papers, wrappers, or tubes,
				made or prepared for the purpose of making cigarettes, shall be evidenced by
				the proper denomination of stamps affixed to the package containing such books,
				sets, wrappers, or tubes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-18 - Distributor's registration certificate; revocation or suspension

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-7-1-15
Sec. 18.
(a) After
				notice and a hearing, the department may revoke, cancel, or suspend the
				registration certificate of any distributor for any violation of, or
				noncompliance with, the provisions of IC 6-7-1, or for noncompliance with any
				lawful rule or regulation promulgated by the department. Any such action shall
				be subject to judicial review.
(b)
				In the event a certificate is revoked or suspended, no refund of registration
				fees will be allowed.
(c) In the
				event a distributor's certificate is suspended, such suspension shall mean the
				loss of all rights under the license for the period of the
				suspension.
(d) The length of
				revocation or suspension will be at the department's discretion.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-19 - Conduct of hearings; investigations

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 4-21.5; IC 6-7-1; IC 6-8.1-5-4
Sec. 19.
(a) Hearings
				shall be held at such place as the department may designate.
(b) Hearings may be held by the department or
				any officer or employee of the department designated by the commissioner of the
				department of state revenue. For this purpose, the department may examine
				books, papers, or memoranda bearing upon the sale or other disposition of
				cigarettes by such distributor, and may require the attendance of such
				registered distributor, or any officer or employee of such distributor, or any
				person having knowledge of the facts, and may take testimony and require
				proof.
(c) In the conduct of any
				investigation, or hearing, under IC 6-7-1 or this article, neither the
				department nor any officer or employee thereof, shall be bound by the technical
				rules of evidence, and no informality in the proceedings, or in the manner of
				taking testimony, shall invalidate the department's order or
				decision.
(d) The department's
				administrative procedures are otherwise governed by IC 6-8.1-3.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-20 - Display of tax stamps on individual packages of cigarettes

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-14
Sec. 20.
(a) Approved
				tax stamps furnished and sold by the department must be physically affixed to
				individual packages of cigarettes, cigarette papers, cigarette tubes, and
				cigarette wrappers.
(b) Tax stamps
				shall be securely attached to each individual package of cigarettes so as to be
				clearly visible.
(c) Tax stamps
				must be placed on each individual package originally sold to consumers as
				distinguished from the carton or larger containers of cigarettes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-23 - Requirement to display stamps in vending machines

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1
Sec. 23.
(a) Owners
				and operators of cigarette vending machines shall load all packages of
				cigarettes so that if any packages are visible while in the machine, the stamps
				affixed thereto are clearly visible.
(b) Vending machines shall have the name and
				address of the owner and of the operator, if they are not the same,
				conspicuously displayed on the front of the machine.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-25 - Bonding of registrant

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-16
Sec. 25.
(a) Upon
				application for a registration certificate, a distributor must file a bond in a
				form and with a surety approved by the department of state revenue.
(b) The department may institute a suit upon
				such bond for the entire amount of the liability and costs under any of the
				following circumstances:
(1) A registrant is
				convicted of a violation of any of the provisions of IC 6-7-1.
(2) The registrant's certificate is revoked
				and no review is requested of the order of the revocation.
(3) If on review of a revocation, the
				decision is adverse to the registrant, and the registrant refuses to pay any
				taxes, damages, fines, penalties, or costs adjudged against him or her by
				reason of a violation of any of the provisions of IC 6-7-1.
Any suit upon the bond shall be in addition to any other
				  remedy provided for in IC 6-7-1.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-26 - Purchase of tax stamps

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-17
Sec. 26.
(a) The
				department will not sell tax stamps to anyone except distributors holding
				active and valid registration certificates and such others who established
				their need for tax stamps by written statement satisfactory to the
				department.
(b) Registered
				distributors shall be agents of the department to affix stamps.
(c) Sales of tax stamps shall be made by the
				department to registered distributors, subject to the discount prescribed by
				law. The discount shall be allowed at the time of purchase of the stamps. All
				other purchasers must pay full face value.
(d) After meeting the department's
				requirements for a credit bond or credit bond release and after authorization
				from the department, distributors will pay for the tax stamps within thirty
				(30) calendar days from the date of the purchase.
(e) Payment must be made by electronic funds
				transfer. If payment is not received by the due date, the discount will be
				disallowed and penalty and interest will be charged. Additionally, no further
				stamps will be sold to the distributor until full payment is made.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-27 - Responsibilities of distributor and retailer to affix stamps

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-18
Sec. 27.
(a)
				Registered distributors must affix the proper stamp or stamps to each
				individual package of cigarettes, cigarette papers, cigarette wrappers, and
				cigarette tubes upon receipt of such cigarettes, except for those cigarettes
				exempted from the stamping requirement by IC 6-7-1.
(b) Retailers who receive unstamped
				cigarettes have the duty to make certain that stamps are affixed immediately on
				each individual package.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-28 - Exception to stamping requirements for items in interstate commerce

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-18; IC 6-7-1-19.5
Sec. 28.
The tax imposed by IC 6-7-1 upon distributors of cigarettes
				  within this state does not apply to cigarettes which are shipped from within
				  this state to a point outside the state, not to be returned to this state.
				  Distributors do not need to affix tax stamps to the individual packages of
				  cigarettes that are sold and shipped outside the state. The burden of proof,
				  however, is at all times upon the Indiana distributor to show that such
				  cigarettes actually were sold and shipped outside the state, and did not return
				  to the state.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-29 - Distributor's records

Current through July 10, 2024
Authority: IC 6-7-1-15; IC 6-8.1-3-3
Affected: IC 6-7-1-19
Sec. 29.
Every registered distributor of cigarettes shall keep
				  complete and accurate records of cigarettes held, purchased, manufactured,
				  brought in, or caused to be brought in from without the state, or otherwise
				  disposed of, and shall preserve and keep all invoices, bills of lading, sales
				  records, copies of bills of sale, and other pertinent papers and documents
				  relating to the purchase, sale, or disposition of cigarettes. Such books,
				  records, papers, and documents shall be kept at the location of the registered
				  certificate unless approval is given by the department in writing to have such
				  records kept at another location. Such books, records, papers, and documents
				  must be subject to inspection by the department or its duly authorized agents
				  and employees at all times during the usual business hours of the day. Such
				  books, records, papers, and documents shall be preserved for a period of at
				  least three (3) years after the date of said documents, or the date of the
				  entries thereof appearing in such records.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-30 - Distributor's reports

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-7-1-19
Sec. 30.
Every Indiana registered distributor shall, on or before the
				  fifteenth day of each calendar month following the transaction, file a return
				  with the department. The return shall be made upon forms furnished and
				  prescribed by the department and shall contain such other information as the
				  department may reasonably require.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-31 - Additional reports for transactions made out of state

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-7-1-19; IC 6-7-1-19.5
Sec. 31.
Indiana distributors claiming exemption from the tax on
				  cigarettes on the ground that shipment or deliveries were made out of state
				  shall file a report on forms prescribed by the department and shall contain
				  such other information as the department may reasonably require.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 8.1 - CIGARETTE TAX › Rule 1 - General Provisions › Section 1-40 - Unused stamps; refund

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-7-1-27
Sec. 40.
(a) Sales
				and transfers of Indiana Cigarette Revenue Stamps by one (1) registered
				cigarette distributor to another registered cigarette distributor are not
				permitted unless authorization is given in writing by the department.
(b) If a registered distributor terminates
				its business as a registered distributor in this state, and the registered
				distributor has unaffixed Indiana Cigarette Revenue Stamps, the stamps may be
				returned to the department for a refund.
(c) Cigarettes sold by registered
				distributors to other registered distributors must not be accompanied by loose
				stamps.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 9 - EMPLOYMENT AGENCIES › Rule 1 - General Provisions › Section 1-1 - Definitions

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 25-16-1-18; IC 25-16-2-1
Affected: IC 25-16-1
1. Definitions.
(a) "Accept" or "Secure," with reference to
				employment, means the commencement of employment by the applicant by actually
				beginning work.
(b) "Advertisement"
				means any communication of job information by an agency designed to reach
				potential applicants through any mass media.
(c) "Agency" is a licensed employment agency
				as defined in I.C. 1971, 25-16-1-11.
(d) "Applicant" means any individual seeking
				employment through a licensed employment agency.
(e) "Bona fide order of employment" is a
				written agency record of the employer's oral or written communication with an
				agency, which authorized the agency to refer an applicant to the
				employer.
(f) "Contract" is an
				agreement between the agency and the applicant which creates an obligation in
				the applicant to pay a fee conditional upon the agency acquiring an employment
				position for the applicant.
(g)
				"Department of Revenue" shall mean the Indiana Department of State Revenue, or
				its successor agency of state government.
(h) "Mass Media" includes, but is not limited
				to: newspapers, magazines, television, radio, cards, circulars, signs or
				telephone canvassing.
(i)
				"Permanent Position" is an employment position arranged by the employer to last
				longer than ninety (90) days.
(j)
				"Temporary Position" is an employment position arranged by the employer to last
				not more than ninety (90) days. A permanent position which is terminated within
				ninety (90) days of acquisition shall be considered a temporary position,
				unless the applicant leaves the position voluntarily or is released for cause
				by the employer.
(k) "Unilateral
				Termination" is a termination of employment where an applicant voluntarily
				leaves a position or is terminated for cause by the employer.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 9 - EMPLOYMENT AGENCIES › Rule 1 - General Provisions › Section 1-2 - Records of bona fide orders for employment

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 25-16-1-18; IC 25-16-2-1
Affected: IC 25-16-1
Sec. 2.
Bona fide order for employment.
(a) Accurate Record. The agency is required
				to have a bona fide order of employment for each position. The agency shall
				maintain a record of its bona fide orders of employment for one (1) year
				following the receipt of that order.
(b) Duration. An order for employment shall
				expire after thirty (30) days. Renewal of the order is required after thirty
				(30) days to allow the agency to rely on such order for advertising purposes.
				Renewal may be accomplished by oral verification with the employer.
(c) Form. Bona fide orders of employment
				shall be recorded on a form containing the following:
(1) Person communicating order of employment
				to the agency.
(2) Name of person
				recording the order of employment.
(3) Date.
(4) Name and address of employer and name of
				person to whom the applicant is to report for an interview.
(5) Conditions of employment, including
				salary, wages, expense allowance, hours and number of days of work per week, as
				provided by the employer.
(6) Job
				title and job requirements, as provided by the employer.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 9 - EMPLOYMENT AGENCIES › Rule 1 - General Provisions › Section 1-3 - Advertisements

Current through July 10, 2024
Authority: IC 6-8.1-3-3; IC 25-16-1-18; IC 25-16-2-1
Affected: IC 25-16-1
Sec. 3.
Advertising.
(a)
				Advertisement for Employment with Agency. Any advertisement relating to a job
				with an employment agency must be defined as such in the
				advertisement.
(b) Advertisement
				for Fee Paid Placement. Advertisement may include the words "Fee Paid" or words
				describing a specific agreement between the employer and agency. (i.e. "1/2 Fee
				Paid").