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 vehicle excise tax, the department […]
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 […]
Sec. 11. (a) As used in this section, “secure electronic delivery service” means a service that: (1) employs security procedures to provide, send, deliver, or otherwise communicate electronic records to the intended recipient using: (A) security methods such as passwords, encryption, and matching electronic addresses to United States postal addresses; or (B) other security methods […]
Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain: (1) the date by which the taxpayer must act or respond; and (2) a statement of the consequences of […]
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 […]
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 […]
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 […]
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.
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 […]
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 […]
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.
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.
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 […]
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 […]
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.
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.
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 […]
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 […]
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 […]
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 […]
