Chapter 01 - Administrative Practices and Procedures of the Department of Revenue
- Section 35-1-01-100 - [Effective until 12/23/2024] Statutory Authority
- Section 35-1-01-100 - [Effective 12/23/2024] General
- Section 35-1-01-101 - [Effective until 12/23/2024] Applicability
- Section 35-1-01-101 - [Effective 12/23/2024]
- Section 35-1-01-102 - [Effective until 12/23/2024] General Purpose
- Section 35-1-01-102 - [Effective 12/23/2024]
- Section 35-1-01-103 - [Effective until 12/23/2024] Definitions
- Section 35-1-01-103 - [Effective 12/23/2024]
- Section 35-1-01-104 - [Effective until 12/23/2024] Functional Duties of the Agency
- Section 35-1-01-104 - [Effective 12/23/2024]
- Section 35-1-01-105 - [Effective until 12/23/2024] Obtaining Information
- Section 35-1-01-105 - [Effective 12/23/2024] Reserved
- Section 35-1-01-106 - [Effective until 12/23/2024] Adoption of Rules and Regulations (§§ 1-01-106.01 — 1-01-106.02)
- Section 35-1-01-107 - [Effective until 12/23/2024] Administrative Hearings and Appeals (§§ 1-01-107 — 1-01-107.01)
- Section 35-1-01-108 - [Effective until 12/23/2024] Requests for Guidance (§§ 1-01-108 — 1-01-108.03)
- Section 35-1-01-109 - [Effective until 12/23/2024] Qualified Accountant to Perform Third-Party
- Section 35-1-01-110 - [Effective until 12/23/2024] Contacting the Agency
- Section 35-1-01-111 - [Effective until 12/23/2024] Reserved
- Section 35-1-01-112 - [Effective until 12/23/2024] [Reserved]
- Section 35-1-01-200 - [Effective 12/23/2024] Definitions
- Section 35-1-01-201 - [Effective 12/23/2024] The Department
- Section 35-1-01-202 - [Effective 12/23/2024] Board of Tax Appeals
- Section 35-1-01-203 - [Effective 12/23/2024] Commissioner
- Section 35-1-01-204 - [Effective 12/23/2024] Denial
- Section 35-1-01-205 - [Effective 12/23/2024] Executive Director
- Section 35-1-01-206 - [Effective 12/23/2024] Hearing Officer
- Section 35-1-01-207 - [Effective 12/23/2024] IFTA License
- Section 35-1-01-208 - [Effective 12/23/2024] IFTA Licensee
- Section 35-1-01-209 - [Effective 12/23/2024] IRP Registration
- Section 35-1-01-210 - [Effective 12/23/2024] IRP Registrant
- Section 35-1-01-211 - [Effective 12/23/2024] IRP Credentials
- Section 35-1-01-212 - [Effective 12/23/2024] Last known address
- Section 35-1-01-213 - [Effective 12/23/2024] "Mail," "mailed," or "mailing"
- Section 35-1-01-214 - [Effective 12/23/2024] Permit
- Section 35-1-01-215 - [Effective 12/23/2024] Permittee
- Section 35-1-01-216 - [Effective 12/23/2024] Person
- Section 35-1-01-217 - [Effective 12/23/2024] Refund Claim
- Section 35-1-01-218 - [Effective 12/23/2024] "Representative" or "designated representative"
- Section 35-1-01-219 - [Effective 12/23/2024] Resident
- Section 35-1-01-220 - [Effective 12/23/2024] Review Board
- Section 35-1-01-221 - [Effective 12/23/2024] Tag
- Section 35-1-01-222 - [Effective 12/23/2024] Tag holder
- Section 35-1-01-223 - [Effective 12/23/2024] Tag penalty
- Section 35-1-01-224 - [Effective 12/23/2024] Tax
- Section 35-1-01-225 - [Effective 12/23/2024] Taxpayer
- Section 35-1-01-226 - [Effective 12/23/2024] Title
- Section 35-1-01-227 - [Effective 12/23/2024] Title interest holder
- Section 35-1-01-228 - [Effective 12/23/2024] Records
- Section 35-1-01-229 - [Effective 12/23/2024] Public records
- Section 35-1-01-230 - [Effective 12/23/2024] Source Document
- Section 35-1-01-231 - [Effective 12/23/2024] Reserved
- Section 35-1-01-300 - [Effective 12/23/2024]
- Section 35-1-01-301 - [Effective 12/23/2024]
- Section 35-1-01-302 - [Effective 12/23/2024]
- Section 35-1-01-303 - [Effective 12/23/2024]
- Section 35-1-01-304 - [Effective 12/23/2024]
- Section 35-1-01-305 - [Effective 12/23/2024]
- Section 35-1-01-306 - [Effective 12/23/2024]
- Section 35-1-01-307 - [Effective 12/23/2024]
- Section 35-1-01-308 - [Effective 12/23/2024]
- Section 35-1-01-309 - [Effective 12/23/2024]
- Section 35-1-01-310 - [Effective 12/23/2024]
- Section 35-1-01-311 - [Effective 12/23/2024]
- Section 35-1-01-312 - [Effective 12/23/2024]
- Section 35-1-01-313 - [Effective 12/23/2024] Reserved
- Section 35-1-01-400 - [Effective 12/23/2024] Adoption of Rules and Regulations
- Section 35-1-01-401 - [Effective 12/23/2024]
- Section 35-1-01-402 - [Effective 12/23/2024]
- Section 35-1-01-403 - [Effective 12/23/2024]
- Section 35-1-01-404 - [Effective 12/23/2024]
- Section 35-1-01-405 - [Effective 12/23/2024]
- Section 35-1-01-406 - [Effective 12/23/2024]
- Section 35-1-01-407 - [Effective 12/23/2024]
- Section 35-1-01-408 - [Effective 12/23/2024]
- Section 35-1-01-409 - [Effective 12/23/2024]
- Section 35-1-01-410 - [Effective 12/23/2024]
- Section 35-1-01-411 - [Effective 12/23/2024]
- Section 35-1-01-412 - [Effective 12/23/2024]
- Section 35-1-01-413 - [Effective 12/23/2024]
- Section 35-1-01-414 - [Effective 12/23/2024]
- Section 35-1-01-415 - [Effective 12/23/2024]
- Section 35-1-01-416 - [Effective 12/23/2024]
- Section 35-1-01-417 - [Effective 12/23/2024]
- Section 35-1-01-418 - [Effective 12/23/2024]
- Section 35-1-01-419 - [Effective 12/23/2024] Reserved
- Section 35-1-01-500 - [Effective 12/23/2024] Appeals and Review Process
- Section 35-1-01-501 - [Effective 12/23/2024]
- Section 35-1-01-502 - [Effective 12/23/2024]
- Section 35-1-01-503 - [Effective 12/23/2024]
- Section 35-1-01-504 - [Effective 12/23/2024]
- Section 35-1-01-505 - [Effective 12/23/2024]
- Section 35-1-01-506 - [Effective 12/23/2024]
- Section 35-1-01-507 - [Effective 12/23/2024]
- Section 35-1-01-508 - [Effective 12/23/2024] Reserved
- Section 35-1-01-600 - [Effective 12/23/2024] Informal Review
- Section 35-1-01-601 - [Effective 12/23/2024]
- Section 35-1-01-602 - [Effective 12/23/2024]
- Section 35-1-01-603 - [Effective 12/23/2024]
- Section 35-1-01-604 - [Effective 12/23/2024] Reserved
- Section 35-1-01-700 - [Effective 12/23/2024] Notice, Continuance, and Confidentiality of Hearings
- Section 35-1-01-701 - [Effective 12/23/2024]
- Section 35-1-01-702 - [Effective 12/23/2024]
- Section 35-1-01-703 - [Effective 12/23/2024]
- Section 35-1-01-704 - [Effective 12/23/2024]
- Section 35-1-01-705 - [Effective 12/23/2024]
- Section 35-1-01-706 - [Effective 12/23/2024]
- Section 35-1-01-707 - [Effective 12/23/2024]
- Section 35-1-01-708 - [Effective 12/23/2024]
- Section 35-1-01-709 - [Effective 12/23/2024]
- Section 35-1-01-710 - [Effective 12/23/2024]
- Section 35-1-01-711 - [Effective 12/23/2024]
- Section 35-1-01-712 - [Effective 12/23/2024] Reserved
- Section 35-1-01-800 - [Effective 12/23/2024] Review Board Hearings
- Section 35-1-01-801 - [Effective 12/23/2024]
- Section 35-1-01-802 - [Effective 12/23/2024]
- Section 35-1-01-803 - [Effective 12/23/2024]
- Section 35-1-01-804 - [Effective 12/23/2024]
- Section 35-1-01-805 - [Effective 12/23/2024]
- Section 35-1-01-806 - [Effective 12/23/2024]
- Section 35-1-01-807 - [Effective 12/23/2024]
- Section 35-1-01-808 - [Effective 12/23/2024]
- Section 35-1-01-809 - [Effective 12/23/2024]
- Section 35-1-01-810 - [Effective 12/23/2024]
- Section 35-1-01-811 - [Effective 12/23/2024] Reserved
- Section 35-1-01-900 - [Effective 12/23/2024] Withdrawal of an Appeal
- Section 35-1-01-901 - [Effective 12/23/2024]
- Section 35-1-01-902 - [Effective 12/23/2024]
- Section 35-1-01-903 - [Effective 12/23/2024]
- Section 35-1-01-904 - [Effective 12/23/2024] Reserved
- Section 35-1-01-1000 - [Effective 12/23/2024] Letter Rulings and Informal Guidance
- Section 35-1-01-1001 - [Effective 12/23/2024]
- Section 35-1-01-1002 - [Effective 12/23/2024]
- Section 35-1-01-1003 - [Effective 12/23/2024]
- Section 35-1-01-1004 - [Effective 12/23/2024]
- Section 35-1-01-1005 - [Effective 12/23/2024]
- Section 35-1-01-1006 - [Effective 12/23/2024]
- Section 35-1-01-1007 - [Effective 12/23/2024]
- Section 35-1-01-1008 - [Effective 12/23/2024]
- Section 35-1-01-1009 - [Effective 12/23/2024]
- Section 35-1-01-1010 - [Effective 12/23/2024]
- Section 35-1-01-1011 - [Effective 12/23/2024]
- Section 35-1-01-1012 - [Effective 12/23/2024] Reserved
- Section 35-1-01-1100 - [Effective 12/23/2024] Declaratory Opinions
- Section 35-1-01-1101 - [Effective 12/23/2024]
- Section 35-1-01-1102 - [Effective 12/23/2024]
- Section 35-1-01-1103 - [Effective 12/23/2024]
- Section 35-1-01-1104 - [Effective 12/23/2024]
- Section 35-1-01-1105 - [Effective 12/23/2024]
- Section 35-1-01-1106 - [Effective 12/23/2024]
- Section 35-1-01-1107 - [Effective 12/23/2024]
- Section 35-1-01-1108 - [Effective 12/23/2024]
- Section 35-1-01-1109 - [Effective 12/23/2024]
- Section 35-1-01-1110 - [Effective 12/23/2024]
- Section 35-1-01-1111 - [Effective 12/23/2024]
- Section 35-1-01-1112 - [Effective 12/23/2024]
- Section 35-1-01-1113 - [Effective 12/23/2024] Reserved