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.
6-8.1-3-19. Repealed
As added by P.L.12-1995, SEC.98. Amended by P.L.2-1996, SEC.219. Repealed by P.L.64-2014, SEC.73.
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 […]
6-8.1-3-7.1. Department Agreement to Provide Information to County Treasurer or Fiscal Officer; Electronic Format; Information May Not Be Disclosed
Sec. 7.1. (a) As used in this section, “fiscal officer” means: (1) a fiscal officer (as defined in IC 36-1-2-7); and (2) in the case of a county, the county treasurer. (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 […]