1.
[2012] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...elements to fraud.
(A) Misrepresentation of a material fact: A person must truthfully and correctly report all information required by the
Indiana Code and the department's regulations. Any ...
2.
[2011] 45 IAC 15 Tax Administration General Provisions
(PDF) ...
person who files a return which makes a false representation(s) with knowledge or reckless ignorance of the falsity will
be deemed to have filed a fraudulent return. There are five elements to ...
3.
[2010] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...elements to fraud.
(A) Misrepresentation of a material fact: A person must truthfully and correctly report all information required by the
Indiana Code and the department's regulations. Any ...
4.
[2009] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...
person who files a return which makes a false representation(s) with knowledge or reckless ignorance of the falsity will
be deemed to have filed a fraudulent return. There are five elements to ...
5.
[2008] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...
a false representation(s) with knowledge or reckless ignorance of the falsity will
be deemed to have filed a fraudulent return. There are five elements to fraud.
(A) Misrepresentation of...
6.
[2007] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...
files a return which makes a false representation(s) with knowledge or reckless ignorance of the falsity will
be deemed to have filed a fraudulent return. There are five elements to fraud.
(A ...
7.
[2006] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...
files a return which makes a false representation(s) with knowledge or reckless ignorance of the falsity will
be deemed to have filed a fraudulent return. There are five elements to fraud.
(A ...
8.
[2022] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...
person who files a return which makes a false representation(s) with knowledge or reckless ignorance of the falsity
will be deemed to have filed a fraudulent return. There are five elements to ...
9.
[2021] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...
person who files a return which makes a false representation(s) with knowledge or reckless ignorance of the falsity
will be deemed to have filed a fraudulent return. There are five elements to ...
10.
[2020] 45 IAC 15 Tax Administration; General Provisions
(PDF) ...
person who files a return which makes a false representation(s) with knowledge or reckless ignorance of the falsity
will be deemed to have filed a fraudulent return. There are five elements to ...