(1) the administration, collection, and enforcement of the listed taxes;

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(3) the procedures relating to the listed taxes; and

(4) the methods of valuing the items subject to the listed taxes.

     (b) No change in the department’s interpretation of a listed tax may take effect before the date the change is:

(1) adopted in a rule under this section; or

(2) published in the Indiana Register under IC 4-22-7-7(a)(5), if IC 4-22-2 does not require the interpretation to be adopted as a rule;

if the change would increase a taxpayer’s liability for a listed tax.

     (c) The department shall furnish copies of its rules and statements described in subsection (b)(2) to the public at a cost equivalent to the preparation and mailing costs of those rules or statements. However, the department shall furnish the rules or statements, on request, free of charge to governmental officials of any state or of the federal government.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.105-1987, SEC.1; P.L.17-1996, SEC.8.