1. (a) If incorporation of the text in full would be cumbersome, expensive, or otherwise inexpedient, an agency may incorporate by reference into a rule part or all of any of the following matters:

   1. (1) A federal or state statute, rule, or regulation.
   2. (2) A code, manual, or other standard adopted by an agent of the United States, a state, or a nationally recognized organization or association.
   3. (3) A manual of the department of local government finance adopted in a rule described in IC 6-1.1-31-9 .

   4. (4) The following requirements:

      1. (A) The schedule, electronic formatting, and standard data, field, and record coding requirements for:

         1. (i) the electronic data file under IC 6-1.1-4-25 concerning the parcel characteristics and parcel assessments of all parcels and personal property return characteristics and assessments; and
         2. (ii) the electronic data file under IC 36-2-9-20 concerning the tax duplicate.
      2. (B) The schedule, electronic formatting, and standard data, field, and record coding requirements for data required to be submitted under IC 6-1.1-5.5-3 or IC 6-1.1-11-8 .
      3. (C) Data export and transmission format requirements for information described in clauses (A) and (B).
2. (b) Each matter incorporated by reference under subsection (a) must be fully and exactly described.
3. (c) An agency may refer to a matter that is directly or indirectly referred to in a primary matter by fully and exactly describing the primary matter.

4. (d) Except as otherwise provided in this article, whenever an agency submits a rule to the attorney general, the governor, or the publisher under this chapter, the agency shall also submit a copy of the full text of each matter incorporated by reference under subsection (a) into the rule, other than the following:

   1. (1) An Indiana statute or rule.
   2. (2) A form or instructions for a form numbered by the Indiana archives and record administration under IC 5-15-5.1-6 .
   3. (3) The source of a statement that is quoted or paraphrased in full in the rule.

   4. (4) Any matter that has been previously filed with the:

      1. (A) secretary of state before July 1, 2006; or
      2. (B) publisher after June 30, 2006.
   5. (5) Any matter referred to in subsection (c) as a matter that is directly or indirectly referred to in a primary matter.
5. (e) An agency may comply with subsection (d) by submitting a paper or an electronic copy of the full text of the matter incorporated by reference.

As added by P.L.31-1985, SEC.10. Amended by P.L.34-1993, SEC.2; P.L.6-1997, SEC.4; P.L.90-2002, SEC.9; P.L.28-2004, SEC.43; P.L.123-2006, SEC.4; P.L.149-2016, SEC.10; P.L.204-2016, SEC.7; P.L.249-2023, SEC.16.