CHAPTER 7. CONFIDENTIALITY
IC 6-8.1-7
Chapter 7. Confidentiality
IC 6-8.1-7-1
Confidentiality of tax information; court orders; persons eligibleto receive tax information
Sec. 1. (a) This subsection does not apply to the disclosure ofinformation concerning a conviction on a tax evasion charge. Unlessin accordance with a judicial order or as otherwise provided in thischapter, the department, its employees, former employees, counsel,agents, or any other person may not divulge the amount of tax paidby any taxpayer, terms of a settlement agreement executed betweena taxpayer and the department, investigation records, investigationreports, or any other information disclosed by the reports filed underthe provisions of the law relating to any of the listed taxes, includingrequired information derived from a federal return, except to:
(1) members and employees of the department;
(2) the governor;
(3) the attorney general or any other legal representative of thestate in any action in respect to the amount of tax due under theprovisions of the law relating to any of the listed taxes; or
(4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to beused solely for official purposes.
(b) The information described in subsection (a) may be revealedupon the receipt of a certified request of any designated officer of thestate tax department of any other state, district, territory, orpossession of the United States when:
(1) the state, district, territory, or possession permits theexchange of like information with the taxing officials of thestate; and
(2) it is agreed that the information is to be confidential and tobe used solely for tax collection purposes.
(c) The information described in subsection (a) relating to aperson on public welfare or a person who has made application forpublic welfare may be revealed to the director of the division offamily resources, and to any director of a county office of thedivision of family resources located in Indiana, upon receipt of awritten request from either director for the information. Theinformation shall be treated as confidential by the directors. Inaddition, the information described in subsection (a) relating to aperson who has been designated as an absent parent by the state TitleIV-D agency shall be made available to the state Title IV-D agencyupon request. The information shall be subject to the informationsafeguarding provisions of the state and federal Title IV-D programs.
(d) The name, address, Social Security number, and place ofemployment relating to any individual who is delinquent in payingeducational loans owed to a postsecondary educational institutionmay be revealed to that institution if it provides proof to thedepartment that the individual is delinquent in paying for educational
loans. This information shall be provided free of charge to approvedpostsecondary educational institutions (as defined byIC 21-7-13-6(a)). The department shall establish fees that all otherinstitutions must pay to the department to obtain information underthis subsection. However, these fees may not exceed the department'sadministrative costs in providing the information to the institution.
(e) The information described in subsection (a) relating to reportssubmitted under IC 6-6-1.1-502 concerning the number of gallons ofgasoline sold by a distributor and IC 6-6-2.5 concerning the numberof gallons of special fuel sold by a supplier and the number ofgallons of special fuel exported by a licensed exporter or imported bya licensed transporter may be released by the commissioner uponreceipt of a written request for the information.
(f) The information described in subsection (a) may be revealedupon the receipt of a written request from the administrative head ofa state agency of Indiana when:
(1) the state agency shows an official need for the information;and
(2) the administrative head of the state agency agrees that anyinformation released will be kept confidential and will be usedsolely for official purposes.
(g) The information described in subsection (a) may be revealedupon the receipt of a written request from the chief law enforcementofficer of a state or local law enforcement agency in Indiana when itis agreed that the information is to be confidential and to be usedsolely for official purposes.
(h) The name and address of retail merchants, including township,as specified in IC 6-2.5-8-1(j) may be released solely for taxcollection purposes to township assessors and county assessors.
(i) The department shall notify the appropriate innkeepers' taxboard, bureau, or commission that a taxpayer is delinquent inremitting innkeepers' taxes under IC 6-9.
(j) All information relating to the delinquency or evasion of themotor vehicle excise tax may be disclosed to the bureau of motorvehicles in Indiana and may be disclosed to another state, if theinformation is disclosed for the purpose of the enforcement andcollection of the taxes imposed by IC 6-6-5.
(k) All information relating to the delinquency or evasion ofcommercial vehicle excise taxes payable to the bureau of motorvehicles in Indiana may be disclosed to the bureau and may bedisclosed to another state, if the information is disclosed for thepurpose of the enforcement and collection of the taxes imposed byIC 6-6-5.5.
(l) All information relating to the delinquency or evasion ofcommercial vehicle excise taxes payable under the InternationalRegistration Plan may be disclosed to another state, if theinformation is disclosed for the purpose of the enforcement andcollection of the taxes imposed by IC 6-6-5.5.
(m) All information relating to the delinquency or evasion of theexcise taxes imposed on recreational vehicles and truck campers that
are payable to the bureau of motor vehicles in Indiana may bedisclosed to the bureau and may be disclosed to another state if theinformation is disclosed for the purpose of the enforcement andcollection of the taxes imposed by IC 6-6-5.1.
(n) This section does not apply to:
(1) the beer excise tax, including brand and packaged type (IC7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(o) The name and business address of retail merchants within eachcounty that sell tobacco products may be released to the division ofmental health and addiction and the alcohol and tobacco commissionsolely for the purpose of the list prepared under IC 6-2.5-6-14.2.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.95-1983,SEC.1; P.L.42-1984, SEC.5; P.L.57-1985, SEC.3; P.L.6-1987,SEC.12; P.L.65-1988, SEC.2; P.L.335-1989(ss), SEC.21;P.L.2-1992, SEC.72; P.L.4-1993, SEC.11; P.L.5-1993, SEC.23;P.L.71-1993, SEC.20; P.L.277-1993(ss), SEC.52; P.L.1-1994,SEC.31; P.L.85-1995, SEC.33; P.L.67-1996, SEC.1; P.L.119-1998,SEC.18; P.L.181-1999, SEC.7; P.L.177-1999, SEC.2; P.L.215-2001,SEC.12; P.L.204-2001, SEC.14; P.L.254-2003, SEC.12;P.L.145-2006, SEC.19; P.L.111-2006, SEC.5; P.L.2-2007, SEC.129;P.L.219-2007, SEC.92; P.L.146-2008, SEC.359; P.L.131-2008,SEC.29; P.L.1-2009, SEC.58; P.L.44-2009, SEC.2;P.L.182-2009(ss), SEC.254.
IC 6-8.1-7-2
Statistical studies derived from tax returns; disclosure of results;information as to individuals filing returns
Sec. 2. (a) The department may compile statistical studies frominformation derived from state tax returns and may disclose theresults of those studies. In addition, the department may disclosestatistical information from the state tax returns to the governor, thegeneral assembly, or another state agency, for the purpose ofallowing those governmental entities to conduct their own statisticalstudies.
(b) Notwithstanding subsection (a), the department may notdisclose the results of any study and may not disclose any statisticalinformation if, as a result of that disclosure:
(1) the identity of a taxpayer who filed a return would bedisclosed;
(2) the identity of a taxpayer could reasonably be associatedwith any of the information which was derived from his returnfor use in a statistical study; or
(3) the ability of the department to obtain information from
federal tax returns would, in the department's judgment, bejeopardized in any manner.
(c) Subject to the rules and regulations of the department, a personmay request information as to whether an individual filed an incometax return pursuant to the Indiana income tax laws for a particulartaxable year. However, the department may not disclose thatinformation with respect to any taxable year until the close of thecalendar year following the year in which the return should havebeen filed. As soon as practicable after the close of that calendaryear, the department shall inform the person making the requestwhether the return was filed.
As added by Acts 1980, P.L.61, SEC.1.
IC 6-8.1-7-3
Violation; offense
Sec. 3. A person who violates the provisions of this chaptercommits a Class C misdemeanor. In addition, if the person is anofficer or employee of the state, he shall be immediately dismissedfrom his office or employment.
As added by Acts 1980, P.L.61, SEC.1.