Indiana Code 4-22-2-19.1. Retroactive changes affecting taxpayer liability
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Terms Used In Indiana Code 4-22-2-19.1
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Statute: A law passed by a legislature.
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.