Indiana Administrative Code Title 45 - DEPARTMENT OF STATE REVENUE

25 Jun 2025 --
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Here’s an enhanced overview of Indiana Administrative Code – Title 45: Department of State Revenue, including its structure and major Articles and Rules:

📘 Title 45 — Department of State Revenue

Overall Purpose:
Title 45 contains rules set by Indiana’s Department of State Revenue concerning various state tax types, including income, sales/use, adjusted gross income, inheritance, and tax administration.

Major Articles & Status

Article 1 – Gross Income Tax
• Contains rules (45 IAC 1‑1) related to gross income tax—most provisions now repealed, marking it largely obsolete

Article 1.1 – Gross Income Tax (Repealed)
• Entire article formally repealed

Article 2 – Sales and Use Tax (Repealed)
• Earlier version of sales/use tax rules—now repealed

Article 2.1 – Sales and Use Tax (Repealed)
• Transitional remnants, now repealed
• Current, key rules 45 IAC 2.2‑1 through 2.2‑10 covering:

Definitions

State gross retail tax

Use tax

Retail transactions

Exemptions

Filing returns, remittances, refunds

Motor fuel tax collection

Registration (e.g., retail merchant certificates)

Enforcement, penalties, and miscellaneous matters

Article 3 – Adjusted Gross Income (Repealed)
• Original adjusted gross income tax rules repealed
• Effective rules for AGI tax under 45 IAC 3.1‑1 to 3.1‑4

Article 4 – Inheritance Tax (Repealed)
• Older inheritance tax rules repealed

Article 4.1 – Death Taxation (Active)
• Active rules on deceased estates, inheritance/death taxes (though not detailed above).

Article 5 – Intangibles Tax (Repealed)
• Former intangible asset tax rules repealed

Higher Articles:
• Includes Article 15 – Tax Administration & General Provisions (rules on assessments, registration, compliance)—e.g., Rule 45 IAC 15‑5 on assessments