CHAPTER 3. DUTIES, POWERS, AND RESPONSIBILITIES
IC 6-8.1-3
Chapter 3. Duties, Powers, and Responsibilities
IC 6-8.1-3-1
Tax administration, collection, and enforcement; motor vehicleexcise tax; commercial vehicle excise taxes
Sec. 1. (a) The department has the primary responsibility for theadministration, collection, and enforcement of the listed taxes. Incarrying out that responsibility, the department may exercise all thepowers conferred on it under this article in respect to any of thosetaxes.
(b) In the case of the motor vehicle excise tax, the department hasthe responsibility to act only in the investigation, assessment,collection, and enforcement of the tax in instances of delinquency orevasion. Primary responsibility for the administration and collectionof the tax remains with the agencies named in IC 6-6-5.
(c) In the case of commercial vehicle excise taxes that are payableto the bureau of motor vehicles and are not subject to apportionmentunder the International Registration Plan, the department has theresponsibility to act only in the investigation, assessment, collection,and enforcement of the tax in instances of delinquency or evasion.Primary responsibility for the administration and collection of the taxremains with the bureau of motor vehicles.
As added by Acts 1980, P.L.61, SEC.1. Amended byP.L.335-1989(ss), SEC.18; P.L.24-1992, SEC.57; P.L.181-1999,SEC.4; P.L.91-2006, SEC.9.
IC 6-8.1-3-2
Employees; hiring; compensation; conflict of interest
Sec. 2. (a) The commissioner, with the governor's approval, mayemploy such individuals as are necessary to perform the variousfunctions of the department.
(b) The commissioner and the budget agency shall set thecompensation for the department's employees.
(c) Before January 1, 1983, an employee of the department maynot perform any activity, outside the department, involving therepresentation of another person at an audit by the department.
(d) After December 31, 1982, an employee of the department maynot perform any activity, outside the department, involving therepresentation of another person for compensation, if that activitycould conflict with his departmental job. An employee may notprepare state or federal tax returns for compensation and he may notperform accounting or legal services for compensation, if thoseservices or the results of those services pertain to or are used in thepreparation of a state or federal tax return.
(e) For a period of two (2) years after the termination of hisemployment with the department, a former employee may not act inany capacity for a person (other than the department, another stateagency, or the federal government) in a matter that was pending inthe department during the period of the former employee's
employment.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-3-2.2
Unauthorized investigations or surveillance
Sec. 2.2. (a) This section does not:
(1) apply to an otherwise lawful investigation concerningorganized crime activities; or
(2) prohibit, restrict, or prevent the exchange of information ifa person is being investigated for multiple violations of IC 6-2.5(state gross retail and use taxes).
(b) As used in this section, "investigation" means an oral orwritten inquiry directed to a person, organization, or governmentalentity.
(c) As used in this section, "surveillance" means the monitoringof a person, place, or event by:
(1) electronic interception;
(2) overt or covert observations;
(3) photography; or
(4) the use of informants.
(d) The commissioner or an employee of the department may notknowingly authorize, require, or conduct:
(1) an investigation; or
(2) a surveillance;
unless the purpose of the investigation or surveillance is reasonablyrelated to the administration of a listed tax.
(e) A person who violates this section may be disciplined underIC 4-15-2.
As added by P.L.332-1989(ss), SEC.21.
IC 6-8.1-3-2.5
Employee evaluations based on revenue collected or tax liabilityassessed
Sec. 2.5. The department may not include the amount of revenuecollected or tax liability assessed in the evaluation of an employee.
As added by P.L.332-1989(ss), SEC.22. Amended by P.L.211-2007,SEC.40.
IC 6-8.1-3-2.6
Certification of compliance with employee evaluation criteria
Sec. 2.6. The commissioner shall certify in the report submittedunder IC 6-8.1-14-3 that the department is in compliance with section2.5 of this chapter.
As added by P.L.332-1989(ss), SEC.23.
IC 6-8.1-3-3
Removal of expired rules
Sec. 3. (a) The department shall adopt, under IC 4-22-2, rulesgoverning:
(1) the administration, collection, and enforcement of the listed
taxes;
(2) the interpretation of the statutes governing the listed taxes;
(3) the procedures relating to the listed taxes; and
(4) the methods of valuing the items subject to the listed taxes.
(b) No change in the department's interpretation of a listed taxmay take effect before the date the change is:
(1) adopted in a rule under this section; or
(2) published in the Indiana Register under IC 4-22-7-7(a)(5),if IC 4-22-2 does not require the interpretation to be adopted asa rule;
if the change would increase a taxpayer's liability for a listed tax.
(c) The department shall furnish copies of its rules and statementsdescribed in subsection (b)(2) to the public at a cost equivalent to thepreparation and mailing costs of those rules or statements. However,the department shall furnish the rules or statements, on request, freeof charge to governmental officials of any state or of the federalgovernment.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.105-1987,SEC.1; P.L.17-1996, SEC.8.
IC 6-8.1-3-3.5
Guidelines available for public inspection and copying; letters offindings; removal of information
Sec. 3.5. (a) Subject to subsection (b), the department shallpublish in the Indiana Register under IC 4-22-7-7 and make availablefor public inspection and copying under IC 5-14-3 informationbulletins, revenue rulings (including, after complying withsubsections (b) through (e), letters of findings), and other guidelinesthat:
(1) are issued by the department; and
(2) concern a listed tax.
(b) When the department issues a letter of findings, thedepartment shall provide a copy of the letter of findings to thetaxpayer to which the letter of findings pertains. The departmentshall notify the taxpayer of the taxpayer's right to delete informationdescribed under subsection (c).
(c) Not more than thirty (30) days after a taxpayer receives a letterof findings under subsection (b), the taxpayer to which the letter offindings pertains may request in writing that the department removeany of the following information that is contained in the letter offindings:
(1) A name, address, or other identifying detail of:
(A) the business or other person to whom the writtendetermination pertains; or
(B) any other business or other person identified in thewritten determination or a background file document.
(2) A trade secret or other commercial or financial informationobtained from a business or other person that is privileged orconfidential.
(3) Information, the disclosure of which would constitute an
unwarranted invasion of personal privacy.
(4) Information contained in or related to an examination,operating, or condition report prepared by, on behalf of, or foruse of an agency responsible for the regulation or supervisionof a financial institution.
(5) Information specifically exempted from disclosure by anyother statute that is applicable to the department of staterevenue.
A request to remove information under this subsection must includea copy of the letter of findings that is marked to identify theinformation that the person seeks to remove.
(d) Before publishing or making a letter of findings available forpublic inspection, the department shall remove information markedby a taxpayer for removal from the letter of findings to the extentthat:
(1) the request was submitted to the department in conformitywith subsection (c); and
(2) the information marked for removal qualifies undersubsection (c)(1) through (c)(5).
However, if after removal of information marked by a taxpayer, theletter of findings does not clearly indicate the position of thedepartment on the matter of tax law addressed by the letter offindings, the department shall add back deleted items or substitutewords and numbers to the extent necessary to clearly indicate theposition of the department on the matter of tax law addressed by theletter of findings.
(e) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exemptinginformation from disclosure by the department does not apply to thissubsection. Subject to subsection (d), the department shall submit theletter of findings for publication in the Indiana Register underIC 4-22-7-7 and make the letter of findings available for publicinspection and copying under IC 5-14-3 not earlier than thirty (30)days after the taxpayer receives the letter of findings and not laterthan sixty (60) days after the taxpayer receives the letter of findings.
As added by P.L.28-1997, SEC.24.
IC 6-8.1-3-4
Forms; electronic format
Sec. 4. The department has the sole authority to furnish formsused in the administration and collection of the listed taxes, includingreporting of information in an electronic format.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.36-1984,SEC.2; P.L.182-2009(ss), SEC.248.
IC 6-8.1-3-5
Signature on documents
Sec. 5. All notices, summons, warrants, waivers, demands, orother documents requiring an authorizing signature by thedepartment must be signed by the commissioner or his designee; andwhen that document is signed it is an official department document.As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-3-6
Records; audit
Sec. 6. (a) The department shall maintain, for a period of at leastthree (3) years, a record of all monies received and disbursed, andcopies of all returns filed with the department.
(b) At the end of each fiscal year, the state board of accounts shallaudit the department's record of receipts and disbursements.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-3-7
Reciprocal information agreements; cooperation of other agencies
Sec. 7. (a) The department may enter into reciprocal agreementswith the taxing officials of the United States government or with thetaxing officials of other state governments to furnish and receiveinformation relevant to the administration and enforcement of thelisted taxes. However, the department may not furnish informationobtained from federal returns or schedules to officials of other stategovernments.
(b) All agencies of the state of Indiana shall cooperate with thedepartment in the administration of the listed taxes and shall furnishto the department any information relevant to the administration andcollection of the listed taxes that the department requests.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-3-7.1
Department agreement to provide information to fiscal officer;electronic format; information may not be disclosed
Sec. 7.1. (a) "Fiscal officer" has the meaning set forth inIC 36-1-2-7.
(b) The department shall enter into an agreement with the fiscalofficer of an entity that has adopted an innkeeper's tax, a food andbeverage tax, or an admissions tax under IC 6-9 to furnish the fiscalofficer annually with:
(1) the name of each business collecting the taxes listed in thissubsection; and
(2) the amount of money collected from each business.
(c) The agreement must provide that the department must providethe information in an electronic format that the fiscal officer can use,as well as a paper copy.
(d) The agreement must include a provision that, unless inaccordance with a judicial order, the fiscal officer, employees of thefiscal officer, former employees of the fiscal officer, counsel of thefiscal officer, agents of the fiscal officer, or any other person may notdivulge the names of the businesses, the amount of taxes paid by thebusinesses, or any other information disclosed to the fiscal officer bythe department.
As added by P.L.178-2002, SEC.72.
IC 6-8.1-3-8
Representation of taxpayers before department; qualifications;requirements
Sec. 8. The department may prescribe qualifications a person musthave to represent a taxpayer before the department. However, aperson may not represent a taxpayer before the department, unless:
(1) the taxpayer is present at all times when the representationoccurs; or
(2) the person representing the taxpayer has a properly executedpower of attorney authorizing him to represent the taxpayer.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-3-8.5
Taxpayer hearings
Sec. 8.5. (a) This section applies to a hearing conducted by thedepartment under this article.
(b) A hearing shall be conducted at a time and a location that isreasonable and convenient to the taxpayer whenever possible.
(c) The department shall notify the taxpayer before the hearingthat the taxpayer is entitled to:
(1) have a representative qualified under section 8 of thischapter present at the hearing; and
(2) record the hearing.
(d) The department may not record a hearing unless thedepartment notifies the taxpayer before the hearing begins that thedepartment:
(1) intends to record the hearing; and
(2) will provide a copy of the recording to the taxpayer.
As added by P.L.332-1989(ss), SEC.24.
IC 6-8.1-3-9
Office space
Sec. 9. The state of Indiana shall provide suitable office space inMarion County, where the department shall maintain its primaryoffices. The department may rent, lease, or otherwise acquireadditional office space at locations outside Marion County, if thedepartment feels that efficiency or economy is best served bylocating branch offices at those locations. However, an agreementsecuring office space for a branch office may not extend for a timeof more than ten (10) years.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-3-10
Contracts for services
Sec. 10. (a) The department may enter into contracts with personsoutside the department to provide services that the department feelsare necessary to properly administer and collect the listed taxes.
(b) A contract entered into under this section must require theperson providing the service to comply with the requirementsgoverning the administration and collection of taxes by the
department.
As added by Acts 1980, P.L.61, SEC.1. Amended byP.L.332-1989(ss), SEC.25.
IC 6-8.1-3-11
Mailing of documents
Sec. 11. (a) When a statute specifies that the department isrequired to send a document by mail, and the particular statute issilent as to the class or type of mailing to be used, the departmentsatisfies the mailing requirement by mailing the document throughthe United States mail in any of the following methods:
(1) first-class mail;
(2) registered mail, return receipt requested;
(3) certified mail; or
(4) certificate of mailing.
The choice of the method is at the department's discretion.
(b) The department may use any form of mailing in cases wherea mailing is not required by statute.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-3-12
Powers; department; county treasurer; audits; appraisals;investigations; statistical sampling
Sec. 12. (a) The department may audit any returns filed in respectto the listed taxes, may appraise property if the property's valuerelates to the administration or enforcement of the listed taxes, mayaudit gasoline distributors for financial responsibility, and mayinvestigate any matters relating to the listed taxes.
(b) The department may audit any returns with respect to thelisted taxes using statistical sampling. If the taxpayer and thedepartment agree to a sampling method to be used, the samplingmethod is binding on the taxpayer and the department in determiningthe total amount of additional tax due or amounts to be refunded.
(c) For purposes of conducting its audit or investigative functions,the department may:
(1) subpoena the production of evidence;
(2) subpoena witnesses; and
(3) question witnesses under oath.
The department may serve its subpoenas, or it may order the sheriffof the county in which the witness or evidence is located to serve thesubpoenas.
(d) The department may enforce its audit and investigatorypowers by petitioning for a court order in any court of competentjurisdiction located in the county where the tax is due or in thecounty in which the evidence or witness is located. If the evidence orwitness is not located in Indiana or if the department does not knowthe location of the evidence or witness, the department may file thepetition in a court of competent jurisdiction in Marion County. Thepetition to the court must state the evidence or testimony subpoenaedand must allege that the subpoena was served but that the person did
not comply with the terms of that subpoena.
(e) Upon receiving a proper petition under subsection (d), thecourt shall promptly issue an order which:
(1) sets a hearing on the petition on a date not more than ten(10) days after the date of the order; and
(2) orders the person to appear at the hearing prepared toproduce the subpoenaed evidence and give the subpoenaedtestimony.
If the defendant is unable to show good cause for not producing theevidence or giving the testimony, the court shall order the defendantto comply with the subpoena.
(f) If the defendant fails to obey the court order, the court maypunish the defendant for contempt.
(g) Officers serving subpoenas or court orders and witnessesappearing in court are entitled to the normal compensation providedby law in civil cases. The department shall pay the compensationcosts from the money appropriated for the administration of the listedtaxes.
(h) County treasurers investigating tax matters under IC 6-9 have:
(1) concurrent jurisdiction with the department;
(2) the audit, investigatory, appraisal, and enforcement powersdescribed in this section; and
(3) authority to recover court costs, fees, and other expensesrelated to an audit, investigatory, appraisal, or enforcementaction under this section.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.71-1993,SEC.16; P.L.254-2003, SEC.9; P.L.182-2009(ss), SEC.249.
IC 6-8.1-3-13
Criminal prosecutions; civil actions
Sec. 13. (a) The attorney general and the respective countyprosecuting attorneys have concurrent jurisdiction in conductingcriminal prosecutions of tax matters. Either the attorney general orthe respective prosecuting attorney may initiate criminal taxproceedings, and appear before grand juries to report violations, givelegal advice, or interrogate witnesses.
(b) Upon request by the department, the attorney general shallprosecute a civil action to collect unpaid taxes, penalties, and interestand to enforce the department's powers.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-3-14
Motor fuel taxes; apportionment on allocation basis; reciprocalagreements; International Fuel Tax Agreement
Sec. 14. (a) The department, on behalf of the state, may enter intoand become a member of the International Fuel Tax Agreement orother reciprocal agreements providing for the imposition of motorfuel taxes on an apportionment or allocation basis with the properauthority of any state, any commonwealth, the District of Columbia,a state or province of a foreign country, or a territory or possession
of either the United States or of a foreign country.
(b) The department may adopt rules under IC 4-22-2 to carry outand enforce the provisions of the International Fuel Tax Agreementor any other agreement entered into under this section.
(c) If the department enters into the International Fuel TaxAgreement or into any other agreement under this chapter, and if theprovisions set forth in that agreement or other agreements:
(1) are different from provisions prescribed by an Indianastatute, then the provisions of the Indiana statute prevail; and
(2) are different from provisions prescribed by the IndianaAdministrative Code, then the provisions of the agreementprevail.
This subsection does not affect the operation of IC 6-6-4.1-22,IC 6-6-4.1-23, IC 6-6-4.1-24, IC 6-6-4.1-25, or IC 6-6-4.1-26.
(d) This section constitutes complete authority for the impositionof motor fuel taxes upon an apportionment or allocation basiswithout reference to or application of any other statutes of this state.
As added by P.L.106-1987, SEC.1. Amended by P.L.129-2001,SEC.20.
IC 6-8.1-3-15
Report; uncollectible delinquent tax liabilities
Sec. 15. Before February 1 of each year, the department shallsubmit to the general assembly the age and amount of delinquent taxliabilities that the department determines to be uncollectible.
As added by P.L.6-1987, SEC.10.
IC 6-8.1-3-16
Outstanding tax warrants; list; tax releases; motor vehicle title taxliens; tax collector fees; sheriffs; Internet publication of list ofpersons with revoked or nonrenewed retail merchant certificates
Sec. 16. (a) The department shall prepare a list of all outstandingtax warrants for listed taxes each month. The list shall identify eachtaxpayer liable for a warrant by name, address, amount of tax, andeither Social Security number or employer identification number.Unless the department renews the warrant, the department shallexclude from the list a warrant issued more than ten (10) years beforethe date of the list. The department shall certify a copy of the list tothe bureau of motor vehicles.
(b) The department shall prescribe and furnish tax release formsfor use by tax collecting officials. A tax collecting official whocollects taxes in satisfaction of an outstanding warrant shall issue tothe taxpayers named on the warrant a tax release stating that the taxhas been paid. The department may also issue a tax release:
(1) to a taxpayer who has made arrangements satisfactory to thedepartment for the payment of the tax; or
(2) by action of the commissioner under IC 6-8.1-8-2(k).
(c) The department may not issue or renew:
(1) a certificate under IC 6-2.5-8;
(2) a license under IC 6-6-1.1 or IC 6-6-2.5; or (3) a permit under IC 6-6-4.1;
to a taxpayer whose name appears on the most recent monthlywarrant list, unless that taxpayer pays the tax, makes arrangementssatisfactory to the department for the payment of the tax, or a releaseis issued under IC 6-8.1-8-2(k).
(d) The bureau of motor vehicles shall, before issuing the title toa motor vehicle under IC 9-17, determine whether the purchaser's orassignee's name is on the most recent monthly warrant list. If thepurchaser's or assignee's name is on the list, the bureau shall enter asa lien on the title the name of the state as the lienholder unless thebureau has received notice from the commissioner underIC 6-8.1-8-2(k). The tax lien on the title:
(1) is subordinate to a perfected security interest (as defined andperfected in accordance with IC 26-1-9.1); and
(2) shall otherwise be treated in the same manner as other titleliens.
(e) The commissioner is the custodian of all titles for which thestate is the sole lienholder under this section. Upon receipt of the titleby the department, the commissioner shall notify the owner of thedepartment's receipt of the title.
(f) The department shall reimburse the bureau of motor vehiclesfor all costs incurred in carrying out this section.
(g) Notwithstanding IC 6-8.1-8, a person who is authorized tocollect taxes, interest, or penalties on behalf of the department underIC 6-3 or IC 6-3.5 may not, except as provided in subsection (h) or(i), receive a fee for collecting the taxes, interest, or penalties if:
(1) the taxpayer pays the taxes, interest, or penalties asconsideration for the release of a lien placed under subsection(d) on a motor vehicle title; or
(2) the taxpayer has been denied a certificate or license undersubsection (c) within sixty (60) days before the date the taxes,interest, or penalties are collected.
(h) In the case of a sheriff, subsection (g) does not apply if:
(1) the sheriff collects the taxes, interest, or penalties withinsixty (60) days after the date the sheriff receives the taxwarrant; or
(2) the sheriff collects the taxes, interest, or penalties throughthe sale or redemption, in a court proceeding, of a motor vehiclethat has a lien placed on its title under subsection (d).
(i) In the case of a person other than a sheriff:
(1) subsection (g)(2) does not apply if the person collects thetaxes, interests, or penalties within sixty (60) days after the datethe commissioner employs the person to make the collection;and
(2) subsection (g)(1) does not apply if the person collects thetaxes, interest, or penalties through the sale or redemption, in acourt proceeding, of a motor vehicle that has a lien placed on itstitle under subsection (d).
(j) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exemptinginformation from disclosure by the department do not apply to this
subsection. The department shall prepare a list of retail merchantswhose registered retail merchant certificate has not been renewedunder IC 6-2.5-8-1(g) or whose registered retail merchant certificatehas been revoked under IC 6-2.5-8-7. The list compiled under thissubsection must identify each retail merchant by name (including anyname under which the retail merchant is doing business), address,and county. The department shall publish the list compiled under thissubsection on the department's Internet web site (as operated underIC 4-13.1-2) and make the list available for public inspection andcopying under IC 5-14-3. The department or an agent, employee, orofficer of the department is immune from liability for the publicationof information under this subsection.
As added by P.L.332-1989(ss), SEC.26. Amended by P.L.2-1991,SEC.52; P.L.277-1993(ss), SEC.50; P.L.57-2000, SEC.2;P.L.192-2002(ss), SEC.141; P.L.81-2004, SEC.41; P.L.177-2005,SEC.29; P.L.182-2009(ss), SEC.250.
IC 6-8.1-3-17
Settlement of tax liability disputes
Sec. 17. (a) Before an original tax appeal is filed with the taxcourt under IC 33-26, the commissioner may settle any tax liabilitydispute if a substantial doubt exists as to:
(1) the constitutionality of the tax under the Constitution of theState of Indiana;
(2) the right to impose the tax;
(3) the correct amount of tax due;
(4) the collectibility of the tax; or
(5) whether the taxpayer is a resident or nonresident of Indiana.
(b) After an original tax appeal is filed with the tax court underIC 33-26, and notwithstanding IC 4-6-2-11, the commissioner maysettle a tax liability dispute with an amount in contention oftwenty-five thousand dollars ($25,000) or less. NotwithstandingIC 6-8.1-7-1(a), the terms of a settlement under this subsection areavailable for public inspection.
(c) The department shall establish an amnesty program fortaxpayers having an unpaid tax liability for a listed tax that was dueand payable for a tax period ending before July 1, 2004. A taxpayeris not eligible for the amnesty program for any tax liability resultingfrom the taxpayer's failure to comply with IC 6-3-1-3.5(b)(3) withregard to the tax imposed by IC 4-33-13. The time in which avoluntary payment of tax liability may be made (or the taxpayer mayenter into a payment program acceptable to the department for thepayment of the unpaid listed taxes in full in the manner and timeestablished in a written payment program agreement between thedepartment and the taxpayer) under the amnesty program is limitedto the period determined by the department, not to exceed eight (8)regular business weeks ending before the earlier of the date set by thedepartment or July 1, 2006. The amnesty program must provide that,upon payment by a taxpayer to the department of all listed taxes duefrom the taxpayer for a tax period (or payment of the unpaid listed
taxes in full in the manner and time established in a written paymentprogram agreement between the department and the taxpayer), entryinto an agreement that the taxpayer is not eligible for any otheramnesty program that may be established and waives any part ofinterest and penalties on the same type of listed tax that is beinggranted amnesty in the current amnesty program, and compliancewith all other amnesty conditions adopted under a rule of thedepartment in effect on the date the voluntary payment is made, thedepartment:
(1) shall abate and not seek to collect any interest, penalties,collection fees, or costs that would otherwise be applicable;
(2) shall release any liens imposed;
(3) shall not seek civil or criminal prosecution against anyindividual or entity; and
(4) shall not issue, or, if issued, shall withdraw, an assessment,a demand notice, or a warrant for payment under IC 6-8.1-5-3,IC 6-8.1-8-2, or another law against any individual or entity;
for listed taxes due from the taxpayer for the tax period for whichamnesty has been granted to the taxpayer. Amnesty granted underthis subsection is binding on the state and its agents. However,failure to pay to the department all listed taxes due for a tax periodinvalidates any amnesty granted under this subsection for that taxperiod. The department shall conduct an assessment of the impact ofthe tax amnesty program on tax collections and an analysis of thecosts of administering the tax amnesty program. As soon aspracticable after the end of the tax amnesty period, the departmentshall submit a copy of the assessment and analysis to the legislativecouncil in an electronic format under IC 5-14-6. The departmentshall enforce an agreement with a taxpayer that prohibits thetaxpayer from receiving amnesty in another amnesty program.
(d) For purposes of subsection (c), a liability for a listed tax is dueand payable if:
(1) the department has issued:
(A) an assessment of the listed tax and demand for paymentunder IC 6-8.1-5-3; or
(B) a demand notice for payment of the listed tax underIC 6-8.1-8-2;
(2) the taxpayer has filed a return or an amended return inwhich the taxpayer has reported a liability for the listed tax; or
(3) the taxpayer has filed a written statement of liability for thelisted tax in a form that is satisfactory to the department.
As added by P.L.332-1989(ss), SEC.27. Amended by P.L.28-1997,SEC.25; P.L.98-2004, SEC.72; P.L.236-2005, SEC.1.
IC 6-8.1-3-18
Repealed
(Repealed by P.L.91-2006, SEC.15.)
IC 6-8.1-3-19
Voter registration form to be included with income tax booklet Sec. 19. The department shall print and include a voterregistration form designed by the Indiana election commission underIC 3-7-23 in each state adjusted gross income tax booklet that ismailed to a taxpayer using a preprinted mailing label with an Indianaaddress.
As added by P.L.12-1995, SEC.98. Amended by P.L.2-1996,SEC.219.
IC 6-8.1-3-20
Duty to enter a memorandum of understanding with the Indianagaming commission
Sec. 20. (a) The department shall enter a memorandum ofunderstanding with the Indiana gaming commission authorizing thecommission's unlawful gaming enforcement division to conductactions to revoke retail merchant certificates under IC 6-2.5-8-7(g)in the manner specified in the memorandum of understanding.
(b) A memorandum of understanding entered into under thissection must comply with the requirements of IC 4-33-19-8.
(c) The memorandum of understanding required by this sectionmust be entered into before January 1, 2008.
As added by P.L.227-2007, SEC.59.
IC 6-8.1-3-21
Indiana to become member of Multistate Tax Commission; cost ofmembership
Sec. 21. (a) As used in this section, "associate member" has themeaning set forth in bylaw 13(c) of the bylaws of the Multistate TaxCommission, as amended through October 17, 2002.
(b) As used in this section, "biennium" means a period consistingof two (2) consecutive state fiscal years beginning on July 1 of anodd-numbered year.
(c) The governor and the commissioner shall take the stepsnecessary for Indiana to become an associate member of theMultistate Tax Commission (444 North Capitol Street, NW, Suite425, Washington, DC 20001).
(d) For a biennium beginning after January 1, 2009, thedepartment shall make a separate request for the cost of membershipin the Multistate Tax Commission as part of the department'sbiennial budget request.
As added by P.L.16-2009, SEC.14.
IC 6-8.1-3-21.2
Information sharing concerning construction workers misclassifiedas independent contractors
Sec. 21.2. (a) This section applies after December 31, 2009.
(b) As used in this section, "contractor" means:
(1) a sole proprietor;
(2) a partnership;
(3) a firm;
(4) a corporation; (5) a limited liability company;
(6) an association; or
(7) another legal entity;
that engages in construction and is authorized by law to do businessin Indiana. The term includes a general contractor, a subcontractor,and a lower tiered contractor. The term does not include the state, thefederal government, or a political subdivision.
(c) The department shall cooperate with the:
(1) department of labor created by IC 22-1-1-1;
(2) worker's compensation board of Indiana created byIC 22-3-1-1(a); and
(3) department of workforce development established byIC 22-4.1-2-1;
by sharing information concerning any suspected improperclassification by a contractor of an individual as an independentcontractor (as defined in IC 22-3-6-1(b)(7) or IC 22-3-7-9(b)(5)).
(d) For purposes of IC 5-14-3-4, information shared under thissection is confidential, may not be published, and is not open topublic inspection.
(e) An officer or employee of the department who knowingly orintentionally discloses information that is confidential under thissection commits a Class A misdemeanor.
As added by P.L.164-2009, SEC.1.