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Repealed
(Repealed by P.L.332-1989(ss), SEC.47.)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 state
for revenue collection and the right of Indiana citizens for
freedom from governmental oppression.
(2) Guarantees must be established in Indiana law to ensure that
the rights, privacy, and property of taxpayers are adequately
protected during the assessment and collection of taxes.
(3) The Indiana tax system is based largely on voluntary
compliance.
(4) The development of understandable tax laws and the
education of taxpayers concerning the tax laws will improve
voluntary compliance and the relationship between the state and
taxpayers.
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 a
taxpayer rights advocate who shall facilitate the resolution of
taxpayer complaints and problems, including unsatisfactory
treatment of taxpayers by department employees.
As added by P.L.332-1989(ss), SEC.37.