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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 45. DEPARTMENT OF STATE REVENUE |
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Article 45IAC1. GROSS INCOME TAX |
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Rule 45IAC1-1. General Provisions |
| Section 45IAC1-1-1. Person or company defined (Repealed) |
| Section 45IAC1-1-2. Gross income tax division defined (Repealed) |
| Section 45IAC1-1-3. Treasurer defined (Repealed) |
| Section 45IAC1-1-4. Director defined (Repealed) |
| Section 45IAC1-1-5. Tax year defined (Repealed) |
| Section 45IAC1-1-6. Tax period defined (Repealed) |
| Section 45IAC1-1-7. Taxpayer defined (Repealed) |
| Section 45IAC1-1-8. Receipts defined (Repealed) |
| Section 45IAC1-1-9. Receipt of gross income defined (Repealed) |
| Section 45IAC1-1-10. Constructive receipts defined (Repealed) |
| Section 45IAC1-1-11. Retail merchant defined (Repealed) |
| Section 45IAC1-1-12. Retail merchant's certificate; effect (Repealed) |
| Section 45IAC1-1-13. Selling at retail defined (Repealed) |
| Section 45IAC1-1-14. Selling at retail distinguished from retail sales (Repealed) |
| Section 45IAC1-1-15. Service charges related to sale (Repealed) |
| Section 45IAC1-1-16. Withholding agent defined (Repealed) |
| Section 45IAC1-1-17. Gross income; gross receipts; definitions (Repealed) |
| Section 45IAC1-1-18. Payment of tax by buyer (Repealed) |
| Section 45IAC1-1-19. Trade, business and commerce defined (Repealed) |
| Section 45IAC1-1-20. Property defined (Repealed) |
| Section 45IAC1-1-21. Capital assets defined (Repealed) |
| Section 45IAC1-1-22. Taxation of income from real property or capital asset sales (Repealed) |
| Section 45IAC1-1-23. Income from prizes, premiums, awards, or games of chance; deductions (Repealed) |
| Section 45IAC1-1-24. Income from insurance proceeds (Repealed) |
| Section 45IAC1-1-25. Income from judgments or settlements (Repealed) |
| Section 45IAC1-1-26. Interest defined (Repealed) |
| Section 45IAC1-1-27. Income from collection of cigarette, motor fuel, and sales taxes (Repealed) |
| Section 45IAC1-1-28. Rental income defined (Repealed) |
| Section 45IAC1-1-29. Distinction between lease and sale (Repealed) |
| Section 45IAC1-1-30. Royalties defined (Repealed) |
| Section 45IAC1-1-31. Dividends defined; taxation of dividends (Repealed) |
| Section 45IAC1-1-32. Income from transfer of stocks (Repealed) |
| Section 45IAC1-1-33. Discount defined; freight allowance (Repealed) |
| Section 45IAC1-1-34. Refunds defined; deductions (Repealed) |
| Section 45IAC1-1-35. Receipt related to bonds (Repealed) |
| Section 45IAC1-1-36. Property exchanges (Repealed) |
| Section 45IAC1-1-37. Trade-ins (Repealed) |
| Section 45IAC1-1-38. Exchange on stock split (Repealed) |
| Section 45IAC1-1-39. Involuntary conversions of property (Repealed) |
| Section 45IAC1-1-40. Condemnations (Repealed) |
| Section 45IAC1-1-41. Consolidation, merger or other corporate reorganization (Repealed) |
| Section 45IAC1-1-42. Transactions related to corporate reorganizations (Repealed) |
| Section 45IAC1-1-43. Liquidation or dissolution (Repealed) |
| Section 45IAC1-1-44. Liquidation of subsidiary into parent (Repealed) |
| Section 45IAC1-1-45. Notes; retail installment contracts; conditional sales contracts (Repealed) |
| Section 45IAC1-1-46. Withdrawal of deposits; interest (Repealed) |
| Section 45IAC1-1-47. Goods sold on consignment (Repealed) |
| Section 45IAC1-1-48. Franchise operations (Repealed) |
| Section 45IAC1-1-49. Business situs defined (Repealed) |
| Section 45IAC1-1-50. Out-of-state business of Indiana residents (Repealed) |
| Section 45IAC1-1-51. Intangibles; business situs; commercial domicile (Repealed) |
| Section 45IAC1-1-52. Deduction for bad debts (Repealed) |
| Section 45IAC1-1-53. Commissions between real estate brokers (Repealed) |
| Section 45IAC1-1-54. Receipts by agents (Repealed) |
| Section 45IAC1-1-55. Sale of collateral realty (Repealed) |
| Section 45IAC1-1-56. Gifts (Repealed) |
| Section 45IAC1-1-57. Electric cooperatives (Repealed) |
| Section 45IAC1-1-58. Contributions of capital; issue of stock (Repealed) |
| Section 45IAC1-1-59. Gross earnings; conditional sales contracts (Repealed) |
| Section 45IAC1-1-60. Gross earnings of banks, trust companies, and loan associations (Repealed) |
| Section 45IAC1-1-61. Gross earnings of brokers and dealers (Repealed) |
| Section 45IAC1-1-62. Gross earnings of investment companies (Repealed) |
| Section 45IAC1-1-63. Creditor leasing companies (Repealed) |
| Section 45IAC1-1-64. Life or health and hospitalization insurance companies (Repealed) |
| Section 45IAC1-1-65. Underwriting income of life or health and hospitalization insurers (Repealed) |
| Section 45IAC1-1-66. Investment income of life or health and hospitalization insurers (Repealed) |
| Section 45IAC1-1-67. Miscellaneous income of life or health and hospitalization insurers (Repealed) |
| Section 45IAC1-1-68. Example and explanation of life, health and hospitalization insurer's schedule (Repealed) |
| Section 45IAC1-1-69. Fire and casualty insurance companies (Repealed) |
| Section 45IAC1-1-70. Premium income of fire and casualty insurance companies (Repealed) |
| Section 45IAC1-1-71. Investment income of fire and casualty insurance companies (Repealed) |
| Section 45IAC1-1-72. Miscellaneous income of fire and casualty insurance companies (Repealed) |
| Section 45IAC1-1-73. Deduction of policy liability of fire and casualty insurance companies (Repealed) |
| Section 45IAC1-1-74. Farmers' mutual insurance companies; income and deductions (Repealed) |
| Section 45IAC1-1-75. Gross earnings of grain dealers (Repealed) |
| Section 45IAC1-1-76. Price controls on grain and soybeans (Repealed) |
| Section 45IAC1-1-77. Gross earnings of wholesale grocers (Repealed) |
| Section 45IAC1-1-78. Retail food establishment defined (Repealed) |
| Section 45IAC1-1-79. Gross earnings and deductions of retail food service establishments (Repealed) |
| Section 45IAC1-1-80. Soft-water companies (Repealed) |
| Section 45IAC1-1-81. Livestock dealers (Repealed) |
| Section 45IAC1-1-82. Burial organizations (Repealed) |
| Section 45IAC1-1-83. Levy of tax on residents (Repealed) |
| Section 45IAC1-1-84. Levy of tax on nonresidents (Repealed) |
| Section 45IAC1-1-85. Schedule of rates (Repealed) |
| Section 45IAC1-1-86. Wholesale sales rate; definitions (Repealed) |
| Section 45IAC1-1-87. Display advertising rate (Repealed) |
| Section 45IAC1-1-88. Retail sales rate (Repealed) |
| Section 45IAC1-1-89. Vending machine sales rate (Repealed) |
| Section 45IAC1-1-90. Laundry and dry cleaner rates (Repealed) |
| Section 45IAC1-1-91. Laundry and dry cleaner agent rates (Repealed) |
| Section 45IAC1-1-92. Self-service laundry rates (Repealed) |
| Section 45IAC1-1-93. Linen, towel and uniform service rates (Repealed) |
| Section 45IAC1-1-94. Utility rates (Repealed) |
| Section 45IAC1-1-95. Gross earnings tax rate (Repealed) |
| Section 45IAC1-1-96. Services rate (Repealed) |
| Section 45IAC1-1-97. Retail merchant service charges rate (Repealed) |
| Section 45IAC1-1-98. Dealer reimbursements rate (Repealed) |
| Section 45IAC1-1-99. Finance charge rate defined (Repealed) |
| Section 45IAC1-1-100. Contractor rate defined (Repealed) |
| Section 45IAC1-1-101. Contractors; alternative tax computation (Repealed) |
| Section 45IAC1-1-102. Contracts for materials, labor, and expenses (Repealed) |
| Section 45IAC1-1-103. Contracts for labor only (Repealed) |
| Section 45IAC1-1-104. Suppliers of materials to contractors (Repealed) |
| Section 45IAC1-1-105. Subcontracts for labor and materials (Repealed) |
| Section 45IAC1-1-106. Builder's supervising agent rate (Repealed) |
| Section 45IAC1-1-107. Capital assets defined; disposal and transfer of capital assets (Repealed) |
| Section 45IAC1-1-108. Retail sales defined; tax rate (Repealed) |
| Section 45IAC1-1-109. Coin-operated machines (Repealed) |
| Section 45IAC1-1-110. Real estate sales rate (Repealed) |
| Section 45IAC1-1-111. Corporate advertising gross receipts rate (Repealed) |
| Section 45IAC1-1-112. Other income (Repealed) |
| Section 45IAC1-1-113. Payment of tax on receipts from real property sales (Repealed) |
| Section 45IAC1-1-114. Exempt transfers of real estate (Repealed) |
| Section 45IAC1-1-115. Segregation of receipts taxable at different rates (Repealed) |
| Section 45IAC1-1-116. $1000 deduction (Repealed) |
| Section 45IAC1-1-117. Deduction for returnable container deposits (Repealed) |
| Section 45IAC1-1-118. Exemption for interstate commerce (Repealed) |
| Section 45IAC1-1-119. Interstate sale of goods to out-of-state buyer (Repealed) |
| Section 45IAC1-1-120. Interstate sale of goods to Indiana buyer (Repealed) |
| Section 45IAC1-1-121. Services in interstate commerce (Repealed) |
| Section 45IAC1-1-122. Interstate sale of Indiana real estate (Repealed) |
| Section 45IAC1-1-123. Interstate transportation (Repealed) |
| Section 45IAC1-1-124. Interstate communications (Repealed) |
| Section 45IAC1-1-125. Imported goods (Repealed) |
| Section 45IAC1-1-126. Rental of tangible personal property in Indiana (Repealed) |
| Section 45IAC1-1-127. Tax exempt government obligations (Repealed) |
| Section 45IAC1-1-128. Tax collection by agent (Repealed) |
| Section 45IAC1-1-129. Sales to United States government (Repealed) |
| Section 45IAC1-1-130. Exemption for life insurance proceeds (Repealed) |
| Section 45IAC1-1-131. Exemption for property damage insurance receipts (Repealed) |
| Section 45IAC1-1-132. Nonprofit organizations (Repealed) |
| Section 45IAC1-1-133. Purposes of exempt organizations (Repealed) |
| Section 45IAC1-1-134. Income of partially exempt organizations (Repealed) |
| Section 45IAC1-1-135. Nonexempt nonprofit organizations (Repealed) |
| Section 45IAC1-1-136. Sales to exempt organizations (Repealed) |
| Section 45IAC1-1-137. Returns of partially exempt organizations (Repealed) |
| Section 45IAC1-1-138. Annual report; exemption application (Repealed) |
| Section 45IAC1-1-139. Exempt athletic exhibitions (Repealed) |
| Section 45IAC1-1-140. Exemption for insurance companies (Repealed) |
| Section 45IAC1-1-141. Exemption for excise taxes (Repealed) |
| Section 45IAC1-1-142. Condemnation receipts (Repealed) |
| Section 45IAC1-1-143. Exchange of personal property; deduction of encumbrances (Repealed) |
| Section 45IAC1-1-144. Motor vehicle dealer exchanges (Repealed) |
| Section 45IAC1-1-145. Interstate truck transportation (Repealed) |
| Section 45IAC1-1-146. Unrelated business income of nonprofit organizations (Repealed) |
| Section 45IAC1-1-147. Real estate mortgages (Repealed) |
| Section 45IAC1-1-148. Mortgages intended to avoid taxes (Repealed) |
| Section 45IAC1-1-149. Public transportation corporations (Repealed) |
| Section 45IAC1-1-150. Taxation of state and subdivisions (Repealed) |
| Section 45IAC1-1-151. Governmental and proprietary functions (Repealed) |
| Section 45IAC1-1-152. Governmental interdepartmental receipts (Repealed) |
| Section 45IAC1-1-153. Sales to state and subdivisions (Repealed) |
| Section 45IAC1-1-154. Returns by governmental units (Repealed) |
| Section 45IAC1-1-155. Partnerships, joint ventures, and pools having corporate members (Repealed) |
| Section 45IAC1-1-155.1. Partnership income (Repealed) |
| Section 45IAC1-1-156. Exemption of corporate member immaterial (Repealed) |
| Section 45IAC1-1-157. Tiered partnerships, joint ventures or pools (Repealed) |
| Section 45IAC1-1-158. Returns by partnerships, joint ventures, and pools (Repealed) |
| Section 45IAC1-1-159. Exemption for distributions to members of partnerships, joint ventures, or pools (Repealed) |
| Section 45IAC1-1-159.1. Distributive share of a corporate partner (Repealed) |
| Section 45IAC1-1-160. Returns by fiduciaries (Repealed) |
| Section 45IAC1-1-161. Proof of fiduciary status (Repealed) |
| Section 45IAC1-1-162. Business trusts as taxpayers (Repealed) |
| Section 45IAC1-1-163. Corporate consolidated returns (Repealed) |
| Section 45IAC1-1-164. Election to file consolidated return; permission to discontinue (Repealed) |
| Section 45IAC1-1-165. Filing member of affiliated group of corporation (Repealed) |
| Section 45IAC1-1-166. Tax year of affiliated group; intercompany receipts; exemption (Repealed) |
| Section 45IAC1-1-167. Intercompany receipts; double deduction prohibited (Repealed) |
| Section 45IAC1-1-168. Quarterly returns for affiliated group members (Repealed) |
| Section 45IAC1-1-169. Tax liability of members of affiliated group (Repealed) |
| Section 45IAC1-1-170. Consolidated returns for other taxes not required (Repealed) |
| Section 45IAC1-1-171. Quarterly gross income tax returns and payments (Repealed) |
| Section 45IAC1-1-172. Annual gross income tax returns; credit for quarterly payments (Repealed) |
| Section 45IAC1-1-173. Return forms (Repealed) |
| Section 45IAC1-1-174. Filing of reprints and reproductions of forms (Repealed) |
| Section 45IAC1-1-175. Extensions of time for filing annual return (Repealed) |
| Section 45IAC1-1-176. Segregation of receipts taxable at different rates (Repealed) |
| Section 45IAC1-1-177. Correction of returns (Repealed) |
| Section 45IAC1-1-178. Payment with returns (Repealed) |
| Section 45IAC1-1-179. Assessments when collections jeopardized (Repealed) |
| Section 45IAC1-1-180. Penalties and interest (Repealed) |
| Section 45IAC1-1-181. Examination of returns by department (Repealed) |
| Section 45IAC1-1-182. Overpayment; refunds; interest (Repealed) |
| Section 45IAC1-1-183. Notice and demand for payment of deficiencies and interest (Repealed) |
| Section 45IAC1-1-184. Penalty and interest for negligent failure to pay tax (Repealed) |
| Section 45IAC1-1-185. Penalty and interest for fraud (Repealed) |
| Section 45IAC1-1-186. Penalty and interest for failure to timely file or pay (Repealed) |
| Section 45IAC1-1-187. Penalty for failure to file; return by department (Repealed) |
| Section 45IAC1-1-188. Time limitation for deficiency assessments (Repealed) |
| Section 45IAC1-1-189. Sufficiency of filing to start limitations period (Repealed) |
| Section 45IAC1-1-190. Notice of proposed assessment; protest (Repealed) |
| Section 45IAC1-1-191. Procedure and hearing for protested proposed assessments (Repealed) |
| Section 45IAC1-1-192. Agreed extension of time for assessment (Repealed) |
| Section 45IAC1-1-193. Warrants for collection of taxes; levy (Repealed) |
| Section 45IAC1-1-194. Collection fee for sheriffs (Repealed) |
| Section 45IAC1-1-195. Failure to provide inventory or statement (Repealed) |
| Section 45IAC1-1-196. Civil suit for collection (Repealed) |
| Section 45IAC1-1-197. Injunction against delinquent taxpayer (Repealed) |
| Section 45IAC1-1-198. Receivership for collection (Repealed) |
| Section 45IAC1-1-199. Remedies; cumulative (Repealed) |
| Section 45IAC1-1-200. List of unsatisfied warrants (Repealed) |
| Section 45IAC1-1-201. Employment of collection attorneys (Repealed) |
| Section 45IAC1-1-202. Refund petition (Repealed) |
| Section 45IAC1-1-203. Time limitation on refund claims (Repealed) |
| Section 45IAC1-1-204. Content of refund claim (Repealed) |
| Section 45IAC1-1-205. Examination of refund claim; additional assessments (Repealed) |
| Section 45IAC1-1-206. Hearing on refund claim (Repealed) |
| Section 45IAC1-1-207. Civil suit for refund (Repealed) |
| Section 45IAC1-1-208. Interest on refunds (Repealed) |
| Section 45IAC1-1-209. Information returns (Repealed) |
| Section 45IAC1-1-210. Filing requirements for information returns (Repealed) |
| Section 45IAC1-1-211. Identification numbers on information returns (Repealed) |
| Section 45IAC1-1-212. Penalties for failure to file information returns (Repealed) |
| Section 45IAC1-1-213. Withholding of gross income tax (Repealed) |
| Section 45IAC1-1-214. Nonresident contractor defined (Repealed) |
| Section 45IAC1-1-215. Taxable services of nonresident contractor (Repealed) |
| Section 45IAC1-1-216. Withholding agent defined (Repealed) |
| Section 45IAC1-1-217. Returns and payments by withholding agents (Repealed) |
| Section 45IAC1-1-218. Penalties for violation of withholding requirements (Repealed) |
| Section 45IAC1-1-219. Withholding by governmental units (Repealed) |
| Section 45IAC1-1-220. Tax year (Repealed) |
| Section 45IAC1-1-221. Permitted accounting methods (Repealed) |
| Section 45IAC1-1-222. Limited confidentiality of taxpayer information (Repealed) |
| Section 45IAC1-1-223. Corporate dissolution and tax payment (Repealed) |
| Section 45IAC1-1-224. Taxpayer's duty to keep and disclose records (Repealed) |
| Section 45IAC1-1-225. False records prohibited (Repealed) |
| Section 45IAC1-1-226. Penalties for tax evasion (Repealed) |
| Section 45IAC1-1-227. Waiver of prosecution (Repealed) |
| Section 45IAC1-1-228. Rulemaking powers; distribution of rules and forms (Repealed) |
| Section 45IAC1-1-229. Investigations by department; cooperation (Repealed) |
| Section 45IAC1-1-230. Severability of statutes and rules (Repealed) |
| Section 45IAC1-1-231. Airport development zones (Repealed) |