The summary of calculations must include:(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;(2) adjustments for over distributions in prior years;(3) adjustments for clerical or mathematical errors in prior years; and(4) adjustments for tax rate changes.As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.66; P.L.257-2019, SEC.72.
Indiana Legal Code