CHAPTER 14. ANNUAL PUBLIC HEARING AND DEPARTMENT REPORT

IC 6-8.1-14
    Chapter 14. Annual Public Hearing and Department Report

IC 6-8.1-14-1
Annual public hearing
    Sec. 1. The department shall conduct a public hearing no laterthan July 1 of each year. The commissioner and the departmentemployee responsible for the administration of each divisionestablished under IC 6-8.1-4 shall preside over the hearing.
As added by P.L.332-1989(ss), SEC.39.

IC 6-8.1-14-2
Taxpayer input
    Sec. 2. The department shall accept proposals from taxpayers atthe hearing for changes in statutes and rules to better implement thefindings set forth in IC 6-8.1-11-2.
As added by P.L.332-1989(ss), SEC.39. Amended by P.L.1-2010,SEC.37.

IC 6-8.1-14-3
Annual report
    Sec. 3. The department shall submit a report to the governor andlegislative council no later than October 1 of each year. A reportsubmitted under this section to the legislative council must be in anelectronic format under IC 5-14-6.
As added by P.L.332-1989(ss), SEC.39. Amended by P.L.28-2004,SEC.68.

IC 6-8.1-14-4
Contents of report
    Sec. 4. The report prepared under section 3 of this chapter mustinclude the following:
        (1) Areas of recurring taxpayer noncompliance.
        (2) A statistical study under IC 6-8.1-7-2 from the departmentaudit process, including the following:
            (A) The statute or rule violated by the taxpayers.
            (B) The amount of tax involved.
            (C) The industry or business of the taxpayers.
            (D) The number of years in the audit period.
            (E) The use of professional tax preparation assistance by thetaxpayers.
            (F) The filing of appropriate tax returns by the taxpayers.
        (3) Recommendations for improving taxpayer compliance anddepartment administration by the following:
            (A) The adoption of new or amended statutes and rules.
            (B) Improvements in the training of department employees.
            (C) Improvements in taxpayer communication andeducation.
            (D) Increases in the enforcement capability of thedepartment.        (4) The certification required under IC 6-8.1-3-2.6.
As added by P.L.332-1989(ss), SEC.39.