Indiana § 8-1-2-4.3 - Rate or charge adjustment reflecting repeal of utility receipts tax; notice to affected customers
Full text of Indiana Indiana Code § 8-1-2-4.3 — Rate or charge adjustment reflecting repeal of utility receipts tax; notice to affected customers, with citation guidance and answers to common questions.
§ 8-1-2-4.3. Rate or charge adjustment reflecting repeal of utility receipts tax; notice to affected customers
Sec. 4.3. (a) This section applies to a utility that is:
(1) subject to the utility receipts tax under IC 6-2.3; and
(2) not under the jurisdiction of the commission for the approval of rates and charges;
on January 1, 2022.
(b) A utility shall adjust the utility's rates and charges to reflect the repeal of the utility receipts tax (IC 6-2.3, before its repeal) in HEA 1002-2022 by the general assembly. A rate or charge adjustment under this section shall operate on a prospective basis.
(c) A rate or charge adjustment under this section:
(1) applies to each rate or charge in effect at the time of the adjustment that includes recovery of the utility receipts tax; and
(2) shall be calculated to remove the amount of the utility receipts tax that each existing rate or charge was designed to recover based on the utility receipts tax rate in effect at the time the rate or charge was established.
(d) The utility shall provide notice to all affected customers in each of the next two (2) regular billing cycles that the adjustment in rates or charges reflects the repeal of the utility receipts tax (IC 6-2.3, before its repeal) in HEA 1002-2022 by the general assembly. Notice provided under this subsection must include the amount of the adjustment reflected in the bill.
As added by P.L.138-2022, SEC.16.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 8-1-2-4.3
What does Indiana Code § 8-1-2-4.3 cover?
Section 8-1-2-4.3 ("Rate or charge adjustment reflecting repeal of utility receipts tax; notice to affected customers") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 8-1-2-4.3?
A common citation format is "Indiana Code § 8-1-2-4.3" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 8-1-2-4.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.