4-22-2-19.1. Retroactive changes affecting taxpayer liability

IN Code § 4-22-2-19.1 (2019) (N/A)
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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.