Statutes > Indiana Statutes > TITLE 6. TAXATION > ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION > CHAPTER 14. ANNUAL PUBLIC HEARING AND DEPARTMENT REPORT

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 later than July 1 of each year. The commissioner and the department employee responsible for the administration of each division established 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 at the hearing for changes in statutes and rules to better implement the findings 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 and legislative council no later than October 1 of each year. A report submitted under this section to the legislative council must be in an electronic 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 must include the following:
        (1) Areas of recurring taxpayer noncompliance.
        (2) A statistical study under IC 6-8.1-7-2 from the department audit 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 the taxpayers.
            (F) The filing of appropriate tax returns by the taxpayers.
        (3) Recommendations for improving taxpayer compliance and department 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 and education.
            (D) Increases in the enforcement capability of the department.         (4) The certification required under IC 6-8.1-3-2.6.
As added by P.L.332-1989(ss), SEC.39.