CHAPTER 12. TAXPAYER EDUCATION AND INFORMATION PROGRAM

IC 6-8.1-12
    Chapter 12. Taxpayer Education and Information Program

IC 6-8.1-12-1
Development and implementation of program
    Sec. 1. The department shall develop and implement a taxpayereducation and information program.
As added by P.L.332-1989(ss), SEC.38.

IC 6-8.1-12-2
Purpose
    Sec. 2. The purpose of the program is to educate and inform alltaxpayers, including the following:
        (1) Businesses liable for taxes for the first time.
        (2) Groups of taxpayers with a pattern of noncompliance.
        (3) Employees of the department.
As added by P.L.332-1989(ss), SEC.38.

IC 6-8.1-12-3
Mandatory program projects
    Sec. 3. The program must include the following projects:
        (1) Communications with taxpayers listed in section 2 of thischapter that explain in simplified terms the most common errorsof taxpayer noncompliance that the taxpayers are likely toencounter.
        (2) Communications with taxpayers described in section 2(1) ofthis chapter that explain in simplified terms the duties of thetaxpayer and the most common areas of noncompliance by thisgroup of taxpayers.
        (3) Participation in small business seminars and similarprograms organized by state and local agencies.
        (4) Review and revision of taxpayer educational materialsproduced by the department to identify the most common errorsof taxpayer noncompliance that the taxpayers are likely toencounter.
        (5) Implementation of a continuing education program foremployees of the department, including the following:
            (A) The application of new legislation and rules to taxpayeractivities.
            (B) Areas of recurring taxpayer noncompliance.
            (C) Areas of inconsistent administration by the department.
As added by P.L.332-1989(ss), SEC.38.

IC 6-8.1-12-4
Repealed
    (Repealed by P.L.71-1993, SEC.28.)