{"data":{"id":"us-in/ic-4-22-2-19.1","jurisdiction":"us-in","citation":"IC 4-22-2-19.1","heading":"Retroactive changes affecting taxpayer liability","body":"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.","path":["TITLE 4. STATE OFFICES AND ADMINISTRATION","ARTICLE 22. ADMINISTRATIVE RULES AND PROCEDURES","Chapter 2. Adoption of Administrative Rules"],"source_url":"https://iga.in.gov/ic/2026/Title_4.html#4-22-2-19.1","current_through":"2026","vintage":"2026","retrieved_at":"2026-08-30T06:26:00Z","sha256":"3bc3aebffbe9a6479915be6b31490771d08f2e9776f0b8635f96530bed0f8d79","source_id":"us-in","stale":false,"prev":"us-in/ic-4-22-2-19","next":"us-in/ic-4-22-2-19.5"},"notice":"GroundRules: Original legal text. Not legal advice."}