CHAPTER 11. TRANSITION

IC 6-8.1-11
    Chapter 11. Transition

IC 6-8.1-11-1
Repealed
    (Repealed by P.L.332-1989(ss), SEC.47.)

IC 6-8.1-11-2
Legislative findings
    Sec. 2. The general assembly makes the following findings:
        (1) A balance must be maintained between the need of the statefor revenue collection and the right of Indiana citizens forfreedom from governmental oppression.
        (2) Guarantees must be established in Indiana law to ensure thatthe rights, privacy, and property of taxpayers are adequatelyprotected during the assessment and collection of taxes.
        (3) The Indiana tax system is based largely on voluntarycompliance.
        (4) The development of understandable tax laws and theeducation of taxpayers concerning the tax laws will improvevoluntary compliance and the relationship between the state andtaxpayers.
As added by P.L.332-1989(ss), SEC.36.

IC 6-8.1-11-3
Taxpayer rights advocate
    Sec. 3. The department shall appoint an employee to serve as ataxpayer rights advocate who shall facilitate the resolution oftaxpayer complaints and problems, including unsatisfactorytreatment of taxpayers by department employees.
As added by P.L.332-1989(ss), SEC.37.