{"data":{"id":"us-in/ic-6-4.1-12-6.5","jurisdiction":"us-in","citation":"IC 6-4.1-12-6.5","heading":"Determination of department of state revenue resulting in tax increase; statement in rules","body":"Sec. 6.5. All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2. In no event may a change in a departmental interpretation of IC 6-4.1 that could increase a person's tax liability take effect before the date on which it is promulgated in a rule.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 12. General Administrative Provisions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-12-6.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"a5d9376444d6db17e859933a99e072ade2935dc8b8c7549179cfa34e49f4eadd","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-12-6","next":"us-in/ic-6-4.1-12-7"},"notice":"GroundRules: Original legal text. Not legal advice."}