6-8.1-3-26. Report; Geographic Information Systems Mapping of Local Income Tax Collection
Sec. 26. The department shall, before September 1 of each year, submit a report to the interim study committee on fiscal policy established by IC 2-5-1.3-4 summarizing the department’s systems modifications concerning geographic information systems mapping of local income tax collection for purposes of allocating local income tax based on the residency of a taxpayer. […]
6-8.1-3-27. Requirement for Each County to Periodically Submit Data to the Gis Officer; Use by the Department to Identify Each Taxing Unit
Sec. 27. (a) The appropriate county officer, as designated by the county executive, in each county shall, before September 1, 2021, and before September 1 of every year thereafter, submit parcel level data, in a standard developed by the state GIS officer pursuant to IC 4-23-7.3-14, to the state GIS officer. This data may be […]
6-8.1-3-28. Procedures When Tax Is Distributed to a County in Error
Sec. 28. (a) If the department determines that an amount of a listed tax has been distributed to a county, taxing district, or taxing unit in error or determines that all or part of the distribution was refunded subsequent to the distribution, the department shall notify the county treasurer and the county auditor of the […]
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 […]
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 […]
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 […]
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.
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 […]
6-8.1-3-17. Settlement of Tax Liability Disputes; Waiver of Interest and Penalties
Sec. 17. (a) Before an original tax appeal is filed with the tax court under IC 33-26, the commissioner, or the taxpayer rights advocate office to the extent granted the authority by the commissioner, may settle any tax liability dispute if a substantial doubt exists as to: (1) the constitutionality of the tax under the […]
6-8.1-3-18. Repealed
As added by P.L.24-1992, SEC.58. Amended by P.L.18-1994, SEC.40. Repealed by P.L.91-2006, SEC.15.