Administrative Rules

Conviction predeterminations 123-18DOR drafting proposed ruleTax 1 1
Income and franchise tax update due to various law changes and clarifications 103-18DOR drafting proposed ruleTax 1; Tax 2; Tax 14;; 1; Tax 2; Tax 14
Sales and use tax update due to various law changes and clarifications 102-18DOR drafting proposed ruleTax 11 11
Sales and use tax exemption for raising animals 085-16DOR drafting proposed ruleTax 11 11
Reflects law changes and clarifies multiple rules relating to Chapter Tax 11 083-16DOR drafting proposed ruleTax 11 11
Interest and dividend income received from exempt and taxable securities 072-176/24/2019Soliciting public comment for economic impact analysisProposed Order of the Department of Revenue Amending and Creating RulesChapterTax3ExemptandTaxableSecurities.pdfTax 3 3
Remote Sellers 19-0726/24/2019cr/2019/722/15/2019Proposed Rule order open for public commentCR 19-072 Rule Textcr-19-072-rule-text.pdfSS 016-19 Notice of Hearingss-016-19-notice-of-hearing.pdfTax 11 11
Assessor Certification 19-0305/20/2019cr/2019/305/20/2019Legislative ReviewCR 19-030 Assessor Certificationcr-19-030-rule-text-filed-with-lc-clearinghouse.pdfCR 19-030 Hearing Informationcr-19-030-hearing-information.pdfTax 12 12
Income and franchise nexus 18-08112/3/2018cr/2018/8112/3/2018Legislative ReviewIncome and Franchise Nexus Proposed OrderTax-2.82-Nexus-Proposed-Order.pdfCR 18-081 NOTICE OF HEARINGcr_18_081_hearing_information.pdfTax 2 2
Penalty for failure to produce records 17-0184/26/2017Legislative ReviewPenalty for Failure to Produce Records566-Tax2_11_PenaltyForFailureTo.pdfCR 17-018 NOTICE OF HEARINGcr_17_018_hearing_information.pdfTax 2; Tax 11; 2; Tax 11