Retroactive Changes Affecting Taxpayer Liability

  1. Law
  2. Indiana Code
  3. State Offices and Administration
  4. Administrative Rules and Procedures
  5. Adoption of Administrative Rules
  6. Retroactive Changes Affecting Taxpayer Liability

Checkout our iOS App for a better way to browser and research.

Sec. 19.1. A state agency may not retroactively apply a change in the agency's interpretation of a statute, regulation, or one of the agency's information bulletins, if that change increases a taxpayer's liability for a state tax or a property tax.

As added by P.L.17-1996, SEC.1.


Download our app to see the most-to-date content.