Indiana · Regulations
Rule 1 — General Provisions
233 sections
233 sections
- 45 IAC 1-1-145 IAC 1-1-1 Person or company defined (Repealed)Repealed
- 45 IAC 1-1-245 IAC 1-1-2 Gross income tax division defined (Repealed)Repealed
- 45 IAC 1-1-345 IAC 1-1-3 Treasurer defined (Repealed)Repealed
- 45 IAC 1-1-445 IAC 1-1-4 Director defined (Repealed)Repealed
- 45 IAC 1-1-545 IAC 1-1-5 Tax year defined (Repealed)Repealed
- 45 IAC 1-1-645 IAC 1-1-6 Tax period defined (Repealed)Repealed
- 45 IAC 1-1-745 IAC 1-1-7 Taxpayer defined (Repealed)Repealed
- 45 IAC 1-1-845 IAC 1-1-8 Receipts defined (Repealed)Repealed
- 45 IAC 1-1-945 IAC 1-1-9 Receipt of gross income defined (Repealed)Repealed
- 45 IAC 1-1-1045 IAC 1-1-10 Constructive receipts defined (Repealed)Repealed
- 45 IAC 1-1-1145 IAC 1-1-11 Retail merchant defined (Repealed)Repealed
- 45 IAC 1-1-1245 IAC 1-1-12 Retail merchant's certificate; effect (Repealed)Repealed
- 45 IAC 1-1-1345 IAC 1-1-13 Selling at retail defined (Repealed)Repealed
- 45 IAC 1-1-1445 IAC 1-1-14 Selling at retail distinguished from retail sales (Repealed)Repealed
- 45 IAC 1-1-1545 IAC 1-1-15 Service charges related to sale (Repealed)Repealed
- 45 IAC 1-1-1645 IAC 1-1-16 Withholding agent defined (Repealed)Repealed
- 45 IAC 1-1-1745 IAC 1-1-17 Gross income; gross receipts; definitions (Repealed)Repealed
- 45 IAC 1-1-1845 IAC 1-1-18 Payment of tax by buyer (Repealed)Repealed
- 45 IAC 1-1-1945 IAC 1-1-19 Trade, business and commerce defined (Repealed)Repealed
- 45 IAC 1-1-2045 IAC 1-1-20 Property defined (Repealed)Repealed
- 45 IAC 1-1-2145 IAC 1-1-21 Capital assets defined (Repealed)Repealed
- 45 IAC 1-1-2245 IAC 1-1-22 Taxation of income from real property or capital asset sales (Repealed)Repealed
- 45 IAC 1-1-2345 IAC 1-1-23 Income from prizes, premiums, awards, or games of chance; deductions (Repealed)Repealed
- 45 IAC 1-1-2445 IAC 1-1-24 Income from insurance proceeds (Repealed)Repealed
- 45 IAC 1-1-2545 IAC 1-1-25 Income from judgments or settlements (Repealed)Repealed
- 45 IAC 1-1-2645 IAC 1-1-26 Interest defined (Repealed)Repealed
- 45 IAC 1-1-2745 IAC 1-1-27 Income from collection of cigarette, motor fuel, and sales taxes (Repealed)Repealed
- 45 IAC 1-1-2845 IAC 1-1-28 Rental income defined (Repealed)Repealed
- 45 IAC 1-1-2945 IAC 1-1-29 Distinction between lease and sale (Repealed)Repealed
- 45 IAC 1-1-3045 IAC 1-1-30 Royalties defined (Repealed)Repealed
- 45 IAC 1-1-3145 IAC 1-1-31 Dividends defined; taxation of dividends (Repealed)Repealed
- 45 IAC 1-1-3245 IAC 1-1-32 Income from transfer of stocks (Repealed)Repealed
- 45 IAC 1-1-3345 IAC 1-1-33 Discount defined; freight allowance (Repealed)Repealed
- 45 IAC 1-1-3445 IAC 1-1-34 Refunds defined; deductions (Repealed)Repealed
- 45 IAC 1-1-3545 IAC 1-1-35 Receipt related to bonds (Repealed)Repealed
- 45 IAC 1-1-3645 IAC 1-1-36 Property exchanges (Repealed)Repealed
- 45 IAC 1-1-3745 IAC 1-1-37 Trade-ins (Repealed)Repealed
- 45 IAC 1-1-3845 IAC 1-1-38 Exchange on stock split (Repealed)Repealed
- 45 IAC 1-1-3945 IAC 1-1-39 Involuntary conversions of property (Repealed)Repealed
- 45 IAC 1-1-4045 IAC 1-1-40 Condemnations (Repealed)Repealed
- 45 IAC 1-1-4145 IAC 1-1-41 Consolidation, merger or other corporate reorganization (Repealed)Repealed
- 45 IAC 1-1-4245 IAC 1-1-42 Transactions related to corporate reorganizations (Repealed)Repealed
- 45 IAC 1-1-4345 IAC 1-1-43 Liquidation or dissolution (Repealed)Repealed
- 45 IAC 1-1-4445 IAC 1-1-44 Liquidation of subsidiary into parent (Repealed)Repealed
- 45 IAC 1-1-4545 IAC 1-1-45 Notes; retail installment contracts; conditional sales contracts (Repealed)Repealed
- 45 IAC 1-1-4645 IAC 1-1-46 Withdrawal of deposits; interest (Repealed)Repealed
- 45 IAC 1-1-4745 IAC 1-1-47 Goods sold on consignment (Repealed)Repealed
- 45 IAC 1-1-4845 IAC 1-1-48 Franchise operations (Repealed)Repealed
- 45 IAC 1-1-4945 IAC 1-1-49 Business situs defined (Repealed)Repealed
- 45 IAC 1-1-5045 IAC 1-1-50 Out-of-state business of Indiana residents (Repealed)Repealed
- 45 IAC 1-1-5145 IAC 1-1-51 Intangibles; business situs; commercial domicile (Repealed)Repealed
- 45 IAC 1-1-5245 IAC 1-1-52 Deduction for bad debts (Repealed)Repealed
- 45 IAC 1-1-5345 IAC 1-1-53 Commissions between real estate brokers (Repealed)Repealed
- 45 IAC 1-1-5445 IAC 1-1-54 Receipts by agents (Repealed)Repealed
- 45 IAC 1-1-5545 IAC 1-1-55 Sale of collateral realty (Repealed)Repealed
- 45 IAC 1-1-5645 IAC 1-1-56 Gifts (Repealed)Repealed
- 45 IAC 1-1-5745 IAC 1-1-57 Electric cooperatives (Repealed)Repealed
- 45 IAC 1-1-5845 IAC 1-1-58 Contributions of capital; issue of stock (Repealed)Repealed
- 45 IAC 1-1-5945 IAC 1-1-59 Gross earnings; conditional sales contracts (Repealed)Repealed
- 45 IAC 1-1-6045 IAC 1-1-60 Gross earnings of banks, trust companies, and loan associations (Repealed)Repealed
- 45 IAC 1-1-6145 IAC 1-1-61 Gross earnings of brokers and dealers (Repealed)Repealed
- 45 IAC 1-1-6245 IAC 1-1-62 Gross earnings of investment companies (Repealed)Repealed
- 45 IAC 1-1-6345 IAC 1-1-63 Creditor leasing companies (Repealed)Repealed
- 45 IAC 1-1-6445 IAC 1-1-64 Life or health and hospitalization insurance companies (Repealed)Repealed
- 45 IAC 1-1-6545 IAC 1-1-65 Underwriting income of life or health and hospitalization insurers (Repealed)Repealed
- 45 IAC 1-1-6645 IAC 1-1-66 Investment income of life or health and hospitalization insurers (Repealed)Repealed
- 45 IAC 1-1-6745 IAC 1-1-67 Miscellaneous income of life or health and hospitalization insurers (Repealed)Repealed
- 45 IAC 1-1-6845 IAC 1-1-68 Example and explanation of life, health and hospitalization insurer's schedule (Repealed)Repealed
- 45 IAC 1-1-6945 IAC 1-1-69 Fire and casualty insurance companies (Repealed)Repealed
- 45 IAC 1-1-7045 IAC 1-1-70 Premium income of fire and casualty insurance companies (Repealed)Repealed
- 45 IAC 1-1-7145 IAC 1-1-71 Investment income of fire and casualty insurance companies (Repealed)Repealed
- 45 IAC 1-1-7245 IAC 1-1-72 Miscellaneous income of fire and casualty insurance companies (Repealed)Repealed
- 45 IAC 1-1-7345 IAC 1-1-73 Deduction of policy liability of fire and casualty insurance companies (Repealed)Repealed
- 45 IAC 1-1-7445 IAC 1-1-74 Farmers' mutual insurance companies; income and deductions (Repealed)Repealed
- 45 IAC 1-1-7545 IAC 1-1-75 Gross earnings of grain dealers (Repealed)Repealed
- 45 IAC 1-1-7645 IAC 1-1-76 Price controls on grain and soybeans (Repealed)Repealed
- 45 IAC 1-1-7745 IAC 1-1-77 Gross earnings of wholesale grocers (Repealed)Repealed
- 45 IAC 1-1-7845 IAC 1-1-78 Retail food establishment defined (Repealed)Repealed
- 45 IAC 1-1-7945 IAC 1-1-79 Gross earnings and deductions of retail food service establishments (Repealed)Repealed
- 45 IAC 1-1-8045 IAC 1-1-80 Soft-water companies (Repealed)Repealed
- 45 IAC 1-1-8145 IAC 1-1-81 Livestock dealers (Repealed)Repealed
- 45 IAC 1-1-8245 IAC 1-1-82 Burial organizations (Repealed)Repealed
- 45 IAC 1-1-8345 IAC 1-1-83 Levy of tax on residents (Repealed)Repealed
- 45 IAC 1-1-8445 IAC 1-1-84 Levy of tax on nonresidents (Repealed)Repealed
- 45 IAC 1-1-8545 IAC 1-1-85 Schedule of rates (Repealed)Repealed
- 45 IAC 1-1-8645 IAC 1-1-86 Wholesale sales rate; definitions (Repealed)Repealed
- 45 IAC 1-1-8745 IAC 1-1-87 Display advertising rate (Repealed)Repealed
- 45 IAC 1-1-8845 IAC 1-1-88 Retail sales rate (Repealed)Repealed
- 45 IAC 1-1-8945 IAC 1-1-89 Vending machine sales rate (Repealed)Repealed
- 45 IAC 1-1-9045 IAC 1-1-90 Laundry and dry cleaner rates (Repealed)Repealed
- 45 IAC 1-1-9145 IAC 1-1-91 Laundry and dry cleaner agent rates (Repealed)Repealed
- 45 IAC 1-1-9245 IAC 1-1-92 Self-service laundry rates (Repealed)Repealed
- 45 IAC 1-1-9345 IAC 1-1-93 Linen, towel and uniform service rates (Repealed)Repealed
- 45 IAC 1-1-9445 IAC 1-1-94 Utility rates (Repealed)Repealed
- 45 IAC 1-1-9545 IAC 1-1-95 Gross earnings tax rate (Repealed)Repealed
- 45 IAC 1-1-9645 IAC 1-1-96 Services rate (Repealed)Repealed
- 45 IAC 1-1-9745 IAC 1-1-97 Retail merchant service charges rate (Repealed)Repealed
- 45 IAC 1-1-9845 IAC 1-1-98 Dealer reimbursements rate (Repealed)Repealed
- 45 IAC 1-1-9945 IAC 1-1-99 Finance charge rate defined (Repealed)Repealed
- 45 IAC 1-1-10045 IAC 1-1-100 Contractor rate defined (Repealed)Repealed