(a) The following may adopt rules under IC 4-22-2 to carry out this chapter:
- (1) The department of state revenue.
- (2) The office.
- (b) The rules in 312 IAC 23 are transferred to the office, and after December 31, 2014, those rules are treated as if they had been adopted by the office.
As added by P.L.77-1993, SEC.1. Amended by P.L.166-2014, SEC.21.