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 […]
6-8.1-3-8. Representation of Taxpayers Before Department; Qualifications; Requirements
Sec. 8. (a) 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 […]
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 […]
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) […]
6-8.1-3-23. Information Sharing; Business Formation
Sec. 23. The department shall, in coordination with the secretary of state, use the Internet web site established under IC 4-5-10 to share information with other state agencies and to provide a single point of contact for any person to accomplish the following: (1) Completing and submitting an application for a license, registration, or permit […]
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 […]
6-8.1-3-25. Deposit of Amounts Collected Under an Amnesty Program
Sec. 25. Notwithstanding any other law, the department shall deposit the amounts collected under a tax amnesty program carried out under section 17 of this chapter after June 30, 2015, as follows: (1) County income tax collected under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7 (all repealed January 1, 2017) shall be distributed to counties […]
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 […]