Title 45 Disclaimer
The Indiana Administrative Code is maintained on the Indiana General Assembly website by the Legislative Services Agency for the State of Indiana. This link is provided as a resource for professional tax preparers and attorneys. Title 45 pertains to the Department of State Revenue. Please note the revision date on the site; some sections of IAC may have more recent revisions than those available on this site at present. The Indiana Department of Revenue does not maintain the Indiana Administrative Code.