Indiana · Regulations
Rule 1 — State Adjusted Gross Income Tax
157 sections
157 sections
- 45 IAC 3.1-1-9845 IAC 3.1-1-98 Withholding and returns by interstate transportation companies
- 45 IAC 3.1-1-9945 IAC 3.1-1-99 Withholding for church and clergy
- 45 IAC 3.1-1-10045 IAC 3.1-1-100 Withholding from certain types of employees and incomes
- 45 IAC 3.1-1-10145 IAC 3.1-1-101 Annual reconciliation of employers' withholding tax
- 45 IAC 3.1-1-10245 IAC 3.1-1-102 Changes in form WH-4
- 45 IAC 3.1-1-10345 IAC 3.1-1-103 Refund or credit for excess withholding
- 45 IAC 3.1-1-10445 IAC 3.1-1-104 Information returns (Repealed)Repealed
- 45 IAC 3.1-1-10545 IAC 3.1-1-105 Annual return of partnership or trust fund
- 45 IAC 3.1-1-10645 IAC 3.1-1-106 Partner's distributive share
- 45 IAC 3.1-1-10745 IAC 3.1-1-107 Partnership withholding requirements
- 45 IAC 3.1-1-10845 IAC 3.1-1-108 Partnership withholding returns
- 45 IAC 3.1-1-10945 IAC 3.1-1-109 Withholding requirements for subchapter S corporations
- 45 IAC 3.1-1-11045 IAC 3.1-1-110 Consolidated returns of affiliated groups
- 45 IAC 3.1-1-11145 IAC 3.1-1-111 Membership in affiliated groups; bank holding companies
- 45 IAC 3.1-1-11245 IAC 3.1-1-112 Consolidated returns for other taxes not required
- 45 IAC 3.1-1-11345 IAC 3.1-1-113 Withholding on distributions to nonresident beneficiaries of Indiana trusts and estates
- 45 IAC 3.1-1-11445 IAC 3.1-1-114 Withholding returns and payments by trusts and estates
- 45 IAC 3.1-1-11545 IAC 3.1-1-115 Reciprocal agreement states
- 45 IAC 3.1-1-11645 IAC 3.1-1-116 Credit against liability instead of refund (Repealed)Repealed
- 45 IAC 3.1-1-11745 IAC 3.1-1-117 Payment of refunds; interest (Repealed)Repealed
- 45 IAC 3.1-1-11845 IAC 3.1-1-118 Demand for additional taxes (Repealed)Repealed
- 45 IAC 3.1-1-11945 IAC 3.1-1-119 Penalty for nonpayment (Repealed)Repealed
- 45 IAC 3.1-1-12045 IAC 3.1-1-120 Penalty for fraudulent nonpayment (Repealed)Repealed
- 45 IAC 3.1-1-12145 IAC 3.1-1-121 Failure to timely file or pay; penalty (Repealed)Repealed
- 45 IAC 3.1-1-12245 IAC 3.1-1-122 Jeopardy assessment and collection (Repealed)Repealed
- 45 IAC 3.1-1-12345 IAC 3.1-1-123 Penalty for failure to file information returns (Repealed)Repealed
- 45 IAC 3.1-1-12445 IAC 3.1-1-124 Preparation of return by department; penalty (Repealed)Repealed
- 45 IAC 3.1-1-12545 IAC 3.1-1-125 Time limitation on assessment by department (Repealed)Repealed
- 45 IAC 3.1-1-12645 IAC 3.1-1-126 Proposed assessment of additional tax; protest (Repealed)Repealed
- 45 IAC 3.1-1-12745 IAC 3.1-1-127 Hearings on protest of proposed assessment (Repealed)Repealed
- 45 IAC 3.1-1-12845 IAC 3.1-1-128 Agreed extension of time for proposed assessment (Repealed)Repealed
- 45 IAC 3.1-1-12945 IAC 3.1-1-129 Automatic extension of time for proposed assessment (Repealed)Repealed
- 45 IAC 3.1-1-13045 IAC 3.1-1-130 Warrants for collection of taxes; execution (Repealed)Repealed
- 45 IAC 3.1-1-13145 IAC 3.1-1-131 Collection by civil action by department (Repealed)Repealed
- 45 IAC 3.1-1-13245 IAC 3.1-1-132 Injunction against continuing business (Repealed)Repealed
- 45 IAC 3.1-1-13345 IAC 3.1-1-133 Receivership (Repealed)Repealed
- 45 IAC 3.1-1-13445 IAC 3.1-1-134 Cumulative remedies (Repealed)Repealed
- 45 IAC 3.1-1-13545 IAC 3.1-1-135 List of unsatisfied warrants (Repealed)Repealed
- 45 IAC 3.1-1-13645 IAC 3.1-1-136 Employment of collection attorneys (Repealed)Repealed
- 45 IAC 3.1-1-13745 IAC 3.1-1-137 Time limitation on refund claims; assessment; interest (Repealed)Repealed
- 45 IAC 3.1-1-13845 IAC 3.1-1-138 Filing refund claim (Repealed)Repealed
- 45 IAC 3.1-1-13945 IAC 3.1-1-139 Hearings on refund claims (Repealed)Repealed
- 45 IAC 3.1-1-14045 IAC 3.1-1-140 Suit for refund (Repealed)Repealed
- 45 IAC 3.1-1-14145 IAC 3.1-1-141 Limited confidentiality of taxpayer information (Repealed)Repealed
- 45 IAC 3.1-1-14245 IAC 3.1-1-142 Corporate dissolution and tax payment (Repealed)Repealed
- 45 IAC 3.1-1-14345 IAC 3.1-1-143 Retention of taxpayer's books and records (Repealed)Repealed
- 45 IAC 3.1-1-14445 IAC 3.1-1-144 Disclosure of other tax returns and schedules (Repealed)Repealed
- 45 IAC 3.1-1-14545 IAC 3.1-1-145 False records prohibited (Repealed)Repealed
- 45 IAC 3.1-1-14645 IAC 3.1-1-146 Penalties for tax evasion (Repealed)Repealed
- 45 IAC 3.1-1-14745 IAC 3.1-1-147 Prosecution of violators (Repealed)Repealed
- 45 IAC 3.1-1-14845 IAC 3.1-1-148 Rulemaking powers; distribution of rules and forms (Repealed)Repealed
- 45 IAC 3.1-1-14945 IAC 3.1-1-149 Investigations by department; cooperation (Repealed)Repealed
- 45 IAC 3.1-1-15045 IAC 3.1-1-150 Exemptions from gross income tax (Repealed)Repealed
- 45 IAC 3.1-1-15145 IAC 3.1-1-151 Taxation of partnerships with corporate members (Repealed)Repealed
- 45 IAC 3.1-1-15245 IAC 3.1-1-152 Taxation of partners of partnerships with corporate members (Repealed)Repealed
- 45 IAC 3.1-1-15345 IAC 3.1-1-153 Taxation of a corporate partner
- 45 IAC 3.1-1-15445 IAC 3.1-1-154 Airport development zones