50 IAC 4.2-1-5 Memorandums and guidance documents

Sec. 5. (a) The department may issue memorandums and guidance documents. The memorandums and guidance documents are used to instruct taxing officials of their duties and provide administrative forms to be used by taxpayers, local and county officials as required by the various rules of the department. These documents are effective for the year designated and will remain in effect for subsequent tax years unless specifically rescinded or revised by subsequent memorandums and guidance documents. (b) Copies of memorandums and guidance documents issued pursuant to this article may be obtained from the department's website.