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 vehicle
excise tax; commercial vehicle excise taxes
Sec. 1. (a) The department has the primary responsibility for the
administration, collection, and enforcement of the listed taxes. In
carrying out that responsibility, the department may exercise all the
powers conferred on it under this article in respect to any of those
taxes.
(b) In the case of the motor vehicle excise tax, the department has
the responsibility 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 tax remains with the agencies named in IC 6-6-5.
(c) In the case of commercial vehicle excise taxes that are payable
to the bureau of motor vehicles and are not subject to apportionment
under the International Registration Plan, the department has the
responsibility 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 tax
remains with the bureau of motor vehicles.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.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, may
employ such individuals as are necessary to perform the various
functions of the department.
(b) The commissioner and the budget agency shall set the
compensation for the department's employees.
(c) Before January 1, 1983, an employee of the department may
not perform any activity, outside the department, involving the
representation of another person at an audit by the department.
(d) After December 31, 1982, an employee of the department may
not perform any activity, outside the department, involving the
representation of another person for compensation, if that activity
could conflict with his departmental job. An employee may not
prepare state or federal tax returns for compensation and he may not
perform accounting or legal services for compensation, if those
services or the results of those services pertain to or are used in the
preparation of a state or federal tax return.
(e) For a period of two (2) years after the termination of his
employment with the department, a former employee may not act in
any capacity for a person (other than the department, another state
agency, or the federal government) in a matter that was pending in
the 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 concerning
organized crime activities; or
(2) prohibit, restrict, or prevent the exchange of information if
a 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 or
written inquiry directed to a person, organization, or governmental
entity.
(c) As used in this section, "surveillance" means the monitoring
of 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 not
knowingly authorize, require, or conduct:
(1) an investigation; or
(2) a surveillance;
unless the purpose of the investigation or surveillance is reasonably
related to the administration of a listed tax.
(e) A person who violates this section may be disciplined under
IC 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 liability
assessed
Sec. 2.5. The department may not include the amount of revenue
collected 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 submitted
under IC 6-8.1-14-3 that the department is in compliance with section
2.5 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, rules
governing:
(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 tax
may 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 as
a rule;
if the change would increase a taxpayer's liability for a listed tax.
(c) The department shall furnish copies of its rules and statements
described in subsection (b)(2) to the public at a cost equivalent to the
preparation and mailing costs of those rules or statements. However,
the department shall furnish the rules or statements, on request, free
of charge to governmental officials of any state or of the federal
government.
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 of
findings; removal of information
Sec. 3.5. (a) Subject to subsection (b), the department shall
publish in the Indiana Register under IC 4-22-7-7 and make available
for public inspection and copying under IC 5-14-3 information
bulletins, revenue rulings (including, after complying with
subsections (b) through (e), letters of findings), and other guidelines
that:
(1) are issued by the department; and
(2) concern a listed tax.
(b) When the department issues a letter of findings, the
department shall provide a copy of the letter of findings to the
taxpayer to which the letter of findings pertains. The department
shall notify the taxpayer of the taxpayer's right to delete information
described under subsection (c).
(c) Not more than thirty (30) days after a taxpayer receives a letter
of findings under subsection (b), the taxpayer to which the letter of
findings pertains may request in writing that the department remove
any of the following information that is contained in the letter of
findings:
(1) A name, address, or other identifying detail of:
(A) the business or other person to whom the written
determination pertains; or
(B) any other business or other person identified in the
written determination or a background file document.
(2) A trade secret or other commercial or financial information
obtained from a business or other person that is privileged or
confidential.
(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 for
use of an agency responsible for the regulation or supervision
of a financial institution.
(5) Information specifically exempted from disclosure by any
other statute that is applicable to the department of state
revenue.
A request to remove information under this subsection must include
a copy of the letter of findings that is marked to identify the
information that the person seeks to remove.
(d) Before publishing or making a letter of findings available for
public inspection, the department shall remove information marked
by a taxpayer for removal from the letter of findings to the extent
that:
(1) the request was submitted to the department in conformity
with subsection (c); and
(2) the information marked for removal qualifies under
subsection (c)(1) through (c)(5).
However, if after removal of information marked by a taxpayer, the
letter of findings does not clearly indicate the position of the
department on the matter of tax law addressed by the letter of
findings, the department shall add back deleted items or substitute
words and numbers to the extent necessary to clearly indicate the
position of the department on the matter of tax law addressed by the
letter of findings.
(e) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting
information from disclosure by the department does not apply to this
subsection. Subject to subsection (d), the department shall submit the
letter of findings for publication in the Indiana Register under
IC 4-22-7-7 and make the letter of findings available for public
inspection and copying under IC 5-14-3 not earlier than thirty (30)
days after the taxpayer receives the letter of findings and not later
than 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 forms
used in the administration and collection of the listed taxes, including
reporting 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, or
other documents requiring an authorizing signature by the
department must be signed by the commissioner or his designee; and
when 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 least
three (3) years, a record of all monies received and disbursed, and
copies of all returns filed with the department.
(b) At the end of each fiscal year, the state board of accounts shall
audit 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 agreements
with the taxing officials of the United States government or with the
taxing officials of other state governments to furnish and receive
information relevant to the administration and enforcement of the
listed taxes. However, the department may not furnish information
obtained from federal returns or schedules to officials of other state
governments.
(b) All agencies of the state of Indiana shall cooperate with the
department in the administration of the listed taxes and shall furnish
to the department any information relevant to the administration and
collection 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 in
IC 36-1-2-7.
(b) The department shall enter into an agreement with the fiscal
officer of an entity that has adopted an innkeeper's tax, a food and
beverage tax, or an admissions tax under IC 6-9 to furnish the fiscal
officer annually with:
(1) the name of each business collecting the taxes listed in this
subsection; and
(2) the amount of money collected from each business.
(c) The agreement must provide that the department must provide
the 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 in
accordance with a judicial order, the fiscal officer, employees of the
fiscal officer, former employees of the fiscal officer, counsel of the
fiscal officer, agents of the fiscal officer, or any other person may not
divulge the names of the businesses, the amount of taxes paid by the
businesses, or any other information disclosed to the fiscal officer by
the 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 must
have to represent a taxpayer before the department. However, a
person may not represent a taxpayer before the department, unless:
(1) the taxpayer is present at all times when the representation
occurs; or
(2) the person representing the taxpayer has a properly executed
power 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 the
department under this article.
(b) A hearing shall be conducted at a time and a location that is
reasonable and convenient to the taxpayer whenever possible.
(c) The department shall notify the taxpayer before the hearing
that the taxpayer is entitled to:
(1) have a representative qualified under section 8 of this
chapter present at the hearing; and
(2) record the hearing.
(d) The department may not record a hearing unless the
department notifies the taxpayer before the hearing begins that the
department:
(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 in
Marion County, where the department shall maintain its primary
offices. The department may rent, lease, or otherwise acquire
additional office space at locations outside Marion County, if the
department feels that efficiency or economy is best served by
locating branch offices at those locations. However, an agreement
securing office space for a branch office may not extend for a time
of 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 persons
outside the department to provide services that the department feels
are necessary to properly administer and collect the listed taxes.
(b) A contract entered into under this section must require the
person providing the service to comply with the requirements
governing the administration and collection of taxes by the
department.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.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 is
required to send a document by mail, and the particular statute is
silent as to the class or type of mailing to be used, the department
satisfies the mailing requirement by mailing the document through
the 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 where
a 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 respect
to the listed taxes, may appraise property if the property's value
relates to the administration or enforcement of the listed taxes, may
audit gasoline distributors for financial responsibility, and may
investigate any matters relating to the listed taxes.
(b) The department may audit any returns with respect to the
listed taxes using statistical sampling. If the taxpayer and the
department agree to a sampling method to be used, the sampling
method is binding on the taxpayer and the department in determining
the 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 sheriff
of the county in which the witness or evidence is located to serve the
subpoenas.
(d) The department may enforce its audit and investigatory
powers by petitioning for a court order in any court of competent
jurisdiction located in the county where the tax is due or in the
county in which the evidence or witness is located. If the evidence or
witness is not located in Indiana or if the department does not know
the location of the evidence or witness, the department may file the
petition in a court of competent jurisdiction in Marion County. The
petition to the court must state the evidence or testimony subpoenaed
and 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), the
court 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 to
produce the subpoenaed evidence and give the subpoenaed
testimony.
If the defendant is unable to show good cause for not producing the
evidence or giving the testimony, the court shall order the defendant
to comply with the subpoena.
(f) If the defendant fails to obey the court order, the court may
punish the defendant for contempt.
(g) Officers serving subpoenas or court orders and witnesses
appearing in court are entitled to the normal compensation provided
by law in civil cases. The department shall pay the compensation
costs from the money appropriated for the administration of the listed
taxes.
(h) County treasurers investigating tax matters under IC 6-9 have:
(1) concurrent jurisdiction with the department;
(2) the audit, investigatory, appraisal, and enforcement powers
described in this section; and
(3) authority to recover court costs, fees, and other expenses
related to an audit, investigatory, appraisal, or enforcement
action 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 county
prosecuting attorneys have concurrent jurisdiction in conducting
criminal prosecutions of tax matters. Either the attorney general or
the respective prosecuting attorney may initiate criminal tax
proceedings, and appear before grand juries to report violations, give
legal advice, or interrogate witnesses.
(b) Upon request by the department, the attorney general shall
prosecute a civil action to collect unpaid taxes, penalties, and interest
and 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; reciprocal
agreements; International Fuel Tax Agreement
Sec. 14. (a) The department, on behalf of the state, may enter into
and become a member of the International Fuel Tax Agreement or
other reciprocal agreements providing for the imposition of motor
fuel taxes on an apportionment or allocation basis with the proper
authority 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 out
and enforce the provisions of the International Fuel Tax Agreement
or any other agreement entered into under this section.
(c) If the department enters into the International Fuel Tax
Agreement or into any other agreement under this chapter, and if the
provisions set forth in that agreement or other agreements:
(1) are different from provisions prescribed by an Indiana
statute, then the provisions of the Indiana statute prevail; and
(2) are different from provisions prescribed by the Indiana
Administrative Code, then the provisions of the agreement
prevail.
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 imposition
of motor fuel taxes upon an apportionment or allocation basis
without 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 shall
submit to the general assembly the age and amount of delinquent tax
liabilities 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 tax
liens; tax collector fees; sheriffs; Internet publication of list of
persons with revoked or nonrenewed retail merchant certificates
Sec. 16. (a) The department shall prepare a list of all outstanding
tax warrants for listed taxes each month. The list shall identify each
taxpayer liable for a warrant by name, address, amount of tax, and
either Social Security number or employer identification number.
Unless the department renews the warrant, the department shall
exclude from the list a warrant issued more than ten (10) years before
the date of the list. The department shall certify a copy of the list to
the bureau of motor vehicles.
(b) The department shall prescribe and furnish tax release forms
for use by tax collecting officials. A tax collecting official who
collects taxes in satisfaction of an outstanding warrant shall issue to
the taxpayers named on the warrant a tax release stating that the tax
has been paid. The department may also issue a tax release:
(1) to a taxpayer who has made arrangements satisfactory to the
department 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 monthly
warrant list, unless that taxpayer pays the tax, makes arrangements
satisfactory to the department for the payment of the tax, or a release
is issued under IC 6-8.1-8-2(k).
(d) The bureau of motor vehicles shall, before issuing the title to
a motor vehicle under IC 9-17, determine whether the purchaser's or
assignee's name is on the most recent monthly warrant list. If the
purchaser's or assignee's name is on the list, the bureau shall enter as
a lien on the title the name of the state as the lienholder unless the
bureau has received notice from the commissioner under
IC 6-8.1-8-2(k). The tax lien on the title:
(1) is subordinate to a perfected security interest (as defined and
perfected in accordance with IC 26-1-9.1); and
(2) shall otherwise be treated in the same manner as other title
liens.
(e) The commissioner is the custodian of all titles for which the
state is the sole lienholder under this section. Upon receipt of the title
by the department, the commissioner shall notify the owner of the
department's receipt of the title.
(f) The department shall reimburse the bureau of motor vehicles
for all costs incurred in carrying out this section.
(g) Notwithstanding IC 6-8.1-8, a person who is authorized to
collect taxes, interest, or penalties on behalf of the department under
IC 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 as
consideration 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 under
subsection (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 within
sixty (60) days after the date the sheriff receives the tax
warrant; or
(2) the sheriff collects the taxes, interest, or penalties through
the sale or redemption, in a court proceeding, of a motor vehicle
that 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 the
taxes, interests, or penalties within sixty (60) days after the date
the commissioner employs the person to make the collection;
and
(2) subsection (g)(1) does not apply if the person collects the
taxes, interest, or penalties through the sale or redemption, in a
court proceeding, of a motor vehicle that has a lien placed on its
title under subsection (d).
(j) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting
information from disclosure by the department do not apply to this
subsection. The department shall prepare a list of retail merchants
whose registered retail merchant certificate has not been renewed
under IC 6-2.5-8-1(g) or whose registered retail merchant certificate
has been revoked under IC 6-2.5-8-7. The list compiled under this
subsection must identify each retail merchant by name (including any
name under which the retail merchant is doing business), address,
and county. The department shall publish the list compiled under this
subsection on the department's Internet web site (as operated under
IC 4-13.1-2) and make the list available for public inspection and
copying under IC 5-14-3. The department or an agent, employee, or
officer of the department is immune from liability for the publication
of 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 tax
court under IC 33-26, the commissioner may settle any tax liability
dispute if a substantial doubt exists as to:
(1) the constitutionality of the tax under the Constitution of the
State 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 under
IC 33-26, and notwithstanding IC 4-6-2-11, the commissioner may
settle a tax liability dispute with an amount in contention of
twenty-five thousand dollars ($25,000) or less. Notwithstanding
IC 6-8.1-7-1(a), the terms of a settlement under this subsection are
available for public inspection.
(c) The department shall establish an amnesty program for
taxpayers having an unpaid tax liability for a listed tax that was due
and payable for a tax period ending before July 1, 2004. A taxpayer
is not eligible for the amnesty program for any tax liability resulting
from the taxpayer's failure to comply with IC 6-3-1-3.5(b)(3) with
regard to the tax imposed by IC 4-33-13. The time in which a
voluntary payment of tax liability may be made (or the taxpayer may
enter into a payment program acceptable to the department for the
payment of the unpaid listed taxes in full in the manner and time
established in a written payment program agreement between the
department and the taxpayer) under the amnesty program is limited
to the period determined by the department, not to exceed eight (8)
regular business weeks ending before the earlier of the date set by the
department or July 1, 2006. The amnesty program must provide that,
upon payment by a taxpayer to the department of all listed taxes due
from the taxpayer for a tax period (or payment of the unpaid listed
taxes in full in the manner and time established in a written payment
program agreement between the department and the taxpayer), entry
into an agreement that the taxpayer is not eligible for any other
amnesty program that may be established and waives any part of
interest and penalties on the same type of listed tax that is being
granted amnesty in the current amnesty program, and compliance
with all other amnesty conditions adopted under a rule of the
department in effect on the date the voluntary payment is made, the
department:
(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 any
individual 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 which
amnesty has been granted to the taxpayer. Amnesty granted under
this subsection is binding on the state and its agents. However,
failure to pay to the department all listed taxes due for a tax period
invalidates any amnesty granted under this subsection for that tax
period. The department shall conduct an assessment of the impact of
the tax amnesty program on tax collections and an analysis of the
costs of administering the tax amnesty program. As soon as
practicable after the end of the tax amnesty period, the department
shall submit a copy of the assessment and analysis to the legislative
council in an electronic format under IC 5-14-6. The department
shall enforce an agreement with a taxpayer that prohibits the
taxpayer from receiving amnesty in another amnesty program.
(d) For purposes of subsection (c), a liability for a listed tax is due
and payable if:
(1) the department has issued:
(A) an assessment of the listed tax and demand for payment
under IC 6-8.1-5-3; or
(B) a demand notice for payment of the listed tax under
IC 6-8.1-8-2;
(2) the taxpayer has filed a return or an amended return in
which the taxpayer has reported a liability for the listed tax; or
(3) the taxpayer has filed a written statement of liability for the
listed 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 voter
registration form designed by the Indiana election commission under
IC 3-7-23 in each state adjusted gross income tax booklet that is
mailed to a taxpayer using a preprinted mailing label with an Indiana
address.
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 Indiana
gaming commission
Sec. 20. (a) The department shall enter a memorandum of
understanding with the Indiana gaming commission authorizing the
commission's unlawful gaming enforcement division to conduct
actions 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 this
section must comply with the requirements of IC 4-33-19-8.
(c) The memorandum of understanding required by this section
must 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 of
membership
Sec. 21. (a) As used in this section, "associate member" has the
meaning set forth in bylaw 13(c) of the bylaws of the Multistate Tax
Commission, as amended through October 17, 2002.
(b) As used in this section, "biennium" means a period consisting
of two (2) consecutive state fiscal years beginning on July 1 of an
odd-numbered year.
(c) The governor and the commissioner shall take the steps
necessary for Indiana to become an associate member of the
Multistate Tax Commission (444 North Capitol Street, NW, Suite
425, Washington, DC 20001).
(d) For a biennium beginning after January 1, 2009, the
department shall make a separate request for the cost of membership
in the Multistate Tax Commission as part of the department's
biennial budget request.
As added by P.L.16-2009, SEC.14.
IC 6-8.1-3-21.2
Information sharing concerning construction workers misclassified
as 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 business
in Indiana. The term includes a general contractor, a subcontractor,
and a lower tiered contractor. The term does not include the state, the
federal 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 by
IC 22-3-1-1(a); and
(3) department of workforce development established by
IC 22-4.1-2-1;
by sharing information concerning any suspected improper
classification by a contractor of an individual as an independent
contractor (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 this
section is confidential, may not be published, and is not open to
public inspection.
(e) An officer or employee of the department who knowingly or
intentionally discloses information that is confidential under this
section commits a Class A misdemeanor.
As added by P.L.164-2009, SEC.1.