2021 Indiana Code
Title 6. Taxation
Article 4.1. Death Taxes
Chapter 12. General Administrative Provisions
6-4.1-12-6.5. Determination of Department of State Revenue Resulting in Tax Increase; Statement in Rules
Sec. 6.5. All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2. In no event may a change in a departmental interpretation of IC 6-4.1 that could increase a person's tax liability take effect before the date on which it is promulgated in a rule.
As added by Acts 1979, P.L.75, SEC.14.