CHAPTER 7. CONFIDENTIALITY
IC 6-8.1-7
Chapter 7. Confidentiality
IC 6-8.1-7-1
Confidentiality of tax information; court orders; persons eligible
to receive tax information
Sec. 1. (a) This subsection does not apply to the disclosure of
information concerning a conviction on a tax evasion charge. Unless
in accordance with a judicial order or as otherwise provided in this
chapter, the department, its employees, former employees, counsel,
agents, or any other person may not divulge the amount of tax paid
by any taxpayer, terms of a settlement agreement executed between
a taxpayer and the department, investigation records, investigation
reports, or any other information disclosed by the reports filed under
the provisions of the law relating to any of the listed taxes, including
required 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 the
state in any action in respect to the amount of tax due under the
provisions 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 be
used solely for official purposes.
(b) The information described in subsection (a) may be revealed
upon the receipt of a certified request of any designated officer of the
state tax department of any other state, district, territory, or
possession of the United States when:
(1) the state, district, territory, or possession permits the
exchange of like information with the taxing officials of the
state; and
(2) it is agreed that the information is to be confidential and to
be used solely for tax collection purposes.
(c) The information described in subsection (a) relating to a
person on public welfare or a person who has made application for
public welfare may be revealed to the director of the division of
family resources, and to any director of a county office of the
division of family resources located in Indiana, upon receipt of a
written request from either director for the information. The
information shall be treated as confidential by the directors. In
addition, the information described in subsection (a) relating to a
person who has been designated as an absent parent by the state Title
IV-D agency shall be made available to the state Title IV-D agency
upon request. The information shall be subject to the information
safeguarding provisions of the state and federal Title IV-D programs.
(d) The name, address, Social Security number, and place of
employment relating to any individual who is delinquent in paying
educational loans owed to a postsecondary educational institution
may be revealed to that institution if it provides proof to the
department that the individual is delinquent in paying for educational
loans. This information shall be provided free of charge to approved
postsecondary educational institutions (as defined by
IC 21-7-13-6(a)). The department shall establish fees that all other
institutions must pay to the department to obtain information under
this subsection. However, these fees may not exceed the department's
administrative costs in providing the information to the institution.
(e) The information described in subsection (a) relating to reports
submitted under IC 6-6-1.1-502 concerning the number of gallons of
gasoline sold by a distributor and IC 6-6-2.5 concerning the number
of gallons of special fuel sold by a supplier and the number of
gallons of special fuel exported by a licensed exporter or imported by
a licensed transporter may be released by the commissioner upon
receipt of a written request for the information.
(f) The information described in subsection (a) may be revealed
upon the receipt of a written request from the administrative head of
a 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 any
information released will be kept confidential and will be used
solely for official purposes.
(g) The information described in subsection (a) may be revealed
upon the receipt of a written request from the chief law enforcement
officer of a state or local law enforcement agency in Indiana when it
is agreed that the information is to be confidential and to be used
solely 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 tax
collection purposes to township assessors and county assessors.
(i) The department shall notify the appropriate innkeepers' tax
board, bureau, or commission that a taxpayer is delinquent in
remitting innkeepers' taxes under IC 6-9.
(j) All information relating to the delinquency or evasion of the
motor vehicle excise tax may be disclosed to the bureau of motor
vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.
(k) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable to the bureau of motor
vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.5.
(l) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable under the International
Registration Plan may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.5.
(m) All information relating to the delinquency or evasion of the
excise taxes imposed on recreational vehicles and truck campers that
are payable to the bureau of motor vehicles in Indiana may be
disclosed to the bureau and may be disclosed to another state if the
information is disclosed for the purpose of the enforcement and
collection 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 (IC
7.1-4-2);
(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 each
county that sell tobacco products may be released to the division of
mental health and addiction and the alcohol and tobacco commission
solely 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 from
information derived from state tax returns and may disclose the
results of those studies. In addition, the department may disclose
statistical information from the state tax returns to the governor, the
general assembly, or another state agency, for the purpose of
allowing those governmental entities to conduct their own statistical
studies.
(b) Notwithstanding subsection (a), the department may not
disclose the results of any study and may not disclose any statistical
information if, as a result of that disclosure:
(1) the identity of a taxpayer who filed a return would be
disclosed;
(2) the identity of a taxpayer could reasonably be associated
with any of the information which was derived from his return
for 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, be
jeopardized in any manner.
(c) Subject to the rules and regulations of the department, a person
may request information as to whether an individual filed an income
tax return pursuant to the Indiana income tax laws for a particular
taxable year. However, the department may not disclose that
information with respect to any taxable year until the close of the
calendar year following the year in which the return should have
been filed. As soon as practicable after the close of that calendar
year, the department shall inform the person making the request
whether 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 chapter
commits a Class C misdemeanor. In addition, if the person is an
officer or employee of the state, he shall be immediately dismissed
from his office or employment.
As added by Acts 1980, P.L.61, SEC.1.