The following Regulations have recently been proposed:
Proposed Rule Promulgation Notice (SUT-2007-3)
- Repeal of current Rule 560-12-1-.14 “Conversion of Property by Dealer.”
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Propose new Rule 560-12-1-.14 “Withdrawals from Inventory.”
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Repeal of current Rule 560-12-1-.17 “Dual Operator. Amended.”
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Repeal of current Rule 560-12-2-.96 “Samples.”
The following Regulations have recently been adopted:
Rule 560-7-3-.10 Interest Income on Government Obligations
Rule 560-12-2-.30 "Drugs, Durable Medical Equipment, Prosthetic Devices, and Other Medical Items.
Rule 560-7-3-.06 Taxation of Corporations. Amended. Rule 560-7-6-.02 "Meaning of Terms Used. Amended." Rule 560-7-8-.12 "Examination of Records of Taxpayers." Rule 560-7-8-.15 "Interest on Deficiencies. Amended." Rule 560-7-8-.17 "Period of Limitation Upon Assessment and Collection." Rule 560-7-8-.18 "Statement of Changes." Rule 560-7-8-.26 "Claim for Refund of Taxes and Fees Imposed by Chapter 7 of Title 48." The following Regulations have been repealed: Rule 560-7-3-.01 Citation of Law. Rule 560-7-3-.04 Compromise of Penalty Cases. Rule 560-7-4-.11 Provisions not Applicable to Corporations. Rule 560-7-5-.01 Net Taxable Income (Corporation). Amended Rule 560-7-7-.02 Credit for Sales and Use Taxes. Rule 560-7-7-.09 Basis for Determining Gain and Loss; Inventory. Rule 560-7-8-.02 Deceased Taxpayer. Amended. Rule 560-7-8-.03 No Verification Required. Rule 560-7-8-.13 Secrecy Required of Officials; Information to Federal Officers; Preservation of Reports and Returns. Rule 560-7-8-.22 Execution for Collection of Tax; Affidavit of Illegality. Rule 560-7-8-.23 Taxes, Debts, Levy, Garnishment. Rule 560-7-8-.24 Revenue Collected to be Paid Into State Treasury. Appropriations for Refunds. Rule 560-7-8-.25 Suit for Recovery of Tax Illegally Assessed or Collected; Conditions Precedent; Limitations. Rule 560-7-8-.28 Abatement of Income Taxes of Deceased Members of Armed Forces. Please click here to view the details of the above repealed regulations For additional Income Tax Regulations please click here to go to the Secretary of State’s web site.
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