reglab/housing_qa huggingface dataset:
IN Code § 6-8.1-9.7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-2. "Federal Official"

Sec. 2. As used in this chapter, "federal official" means a unit or official of the federal government that:(1) is charged with the collection of nontax liabilities payable to the federal government; and(2) has the authority to make offsets under an offset agreement.As added by P.L.293-2013(ts), SEC.33.
IN Code § 6-8.1-9.7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-3. "Offset Agreement"

Sec. 3. As used in this chapter, "offset agreement" means an agreement between the office of management and budget and the Secretary of the Treasury of the United States authorized by this chapter.As added by P.L.293-2013(ts), SEC.33.
IN Code § 6-8.1-9.7-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-4. "Person"

Sec. 4. As used in this chapter, "person" means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, or assignee, any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or any combination of such individuals or entities.As added by P.L.293-2013(ts), SEC.33.
IN Code § 6-8.1-9.7-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-5. "State Payments"

Sec. 5. (a) As used in this chapter, "state payments" includes tax refunds and any vendor or contractor payments made by the state to any person, including expense reimbursements to an employee of the state.(b) The term does not include salary, wages, pension payments, and any other type, class, or amount of payment that the office of management and budget determines has an impact on the health or welfare of the citizens of Indiana and should not be subject to an offset agreement.As added by P.L.293-2013(ts), SEC.33.
IN Code § 6-8.1-9.7-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-6. "Tax Refund"

Sec. 6. As used in this chapter, "tax refund" means an amount described as a refund of tax under the provision of the state tax law that authorized the payment of the refund.As added by P.L.293-2013(ts), SEC.33.
IN Code § 6-8.1-9.7-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-7. Authorization to Enter Into an Offset Agreement

Sec. 7. Notwithstanding any other law, the office of management and budget may enter into an offset agreement with the Secretary of the Treasury of the United States to participate in a reciprocal Treasury Offset Program under 31 U.S.C. 3716 for the collection of any debts owed to the state or to state agencies from federal payments to vendors, contractors, and taxpayers. The offset agreement may provide for the federal government to submit nontax debts owed to federal agencies for offset against state payments otherwise due and owing to taxpayers and to vendors and contractors providing goods or services to the state or to the state's departments, agencies, or institutions.As added by P.L.293-2013(ts), SEC.33.
IN Code § 6-8.1-9.7-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-8. Powers of a Federal Official Under an Offset Agreement

Sec. 8. If the office of management and budget enters into an offset agreement, a federal official may do the following as provided in the offset agreement:(1) Certify to the office of management and budget the existence of a person's delinquent nontax debt owed by the person to the federal government, by providing:(A) the full name and address of the person and any other names known to be used by the person;(B) the person's Social Security number or federal tax identification number;(C) the amount of the person's federal nontax debt;(D) a statement certifying that the person's federal nontax debt is past due, that due process has been provided to the person, and that the person's federal nontax debt is legally enforceable in the amount certified, which may be provided in procedures for certifying payments as specified in the offset agreement; and(E) any other information required by the offset agreement.(2) Request the office of management and budget to withhold any state payment to which the person is entitled.(3) Retain a part of the proceeds of any federal administrative setoff authorized by the federal offset program.As added by P.L.293-2013(ts), SEC.33.
IN Code § 6-8.1-9.7-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 9.7. Treasury Offset Program|6-8.1-9.7-10. Authorization to Establish a Reasonable Administrative Fee

Sec. 10. (a) The office of management and budget may, by rule, establish a reasonable administrative fee to be charged to a person for the provision of the state offset of a federal debt or the federal offset of a state debt.(b) A fee authorized by this section is a separate debt and may be withheld from any refund, reimbursement, or other money held for the person.(c) The office of management and budget may charge the person who is the subject of the state offset of a federal debt or the federal offset of a state debt the fee authorized by this section.(d) Any fees collected under this section may be retained by the office of management and budget and used for the costs of the intercept program, including reporting, and for costs associated with other revenue generation and cost savings initiatives as determined by the office of management and budget.As added by P.L.293-2013(ts), SEC.33.
IN Code § 6-8.1-10-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 10. Penalties and Interest|6-8.1-10-1. Liability for Interest

Sec. 1. (a) If a person fails to file a return for any of the listed taxes, fails to pay the full amount of tax shown on the person's return by the due date for the return or the payment, or incurs a deficiency upon a determination by the department, the person is subject to interest on the nonpayment.(b) The interest for a failure described in subsection (a) is the adjusted rate established by the commissioner under subsection (c), from the due date for payment. The interest applies to:(1) the full amount of the unpaid tax due if the person failed to file the return;(2) the amount of the tax that is not paid, if the person filed the return but failed to pay the full amount of tax shown on the return; or(3) the amount of the deficiency.(c) The commissioner shall establish an adjusted rate of interest for a failure described in subsection (a) and for an excess tax payment on or before November 1 of each year. For purposes of subsection (b), the adjusted rate of interest shall be the percentage rounded to the nearest whole number that equals two (2) percentage points above the average investment yield on state general fund money for the state's previous fiscal year, excluding pension fund investments, as determined by the treasurer of state on or before October 1 of each year and reported to the commissioner. For purposes of IC 6-8.1-9-2(c), the adjusted rate of interest for an excess tax payment must be the same as the adjusted rate of interest determined under this subsection for a failure described in subsection (a). The adjusted rates of interest established under this subsection shall take effect on January 1 of the immediately succeeding year.(d) For purposes of this section, the filing of a substantially blank or unsigned return does not constitute a return.(e) Except as provided by IC 6-8.1-3-17(c), IC 6-8.1-3-17(e), IC 6-8.1-5-2, and section 2.1(k) of this chapter, the department may not waive the interest imposed under this section.(f) Subsections (a) through (c) do not apply to a motor carrier fuel tax return.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.60-1990, SEC.13; P.L.48-1994, SEC.3; P.L.2-1995, SEC.36; P.L.2-2005, SEC.23; P.L.236-2005, SEC.2; P.L.1-2006, SEC.147; P.L.211-2007, SEC.43; P.L.113-2014, SEC.13; P.L.214-2018(ss), SEC.14; P.L.234-2019, SEC.36.
IN Code § 6-8.1-10-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 10. Penalties and Interest|6-8.1-10-3. Failure to File Return; Preparation by Department; Penalty

Sec. 3. (a) If a person fails to file a return on or before the due date, the department shall send him a notice, by United States mail, stating that he has thirty (30) days from the date the notice is mailed to file the return. If the person does not file the return within the thirty (30) day period, the department may prepare a return for him, based on the best information available to the department. The department prepared return is prima facie correct.(b) If the department prepares a person's return under this section, the person is subject to a penalty of twenty percent (20%) of the unpaid tax. In the absence of fraud, the penalty imposed under this section is in place of and not in addition to the penalties imposed under any other section.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-10-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 10. Penalties and Interest|6-8.1-10-3.5. Failure to File Return; Penalty for Past Due Returns

Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maximum of five hundred dollars ($500).As added by P.L.131-2008, SEC.31.
IN Code § 6-8.1-10-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 10. Penalties and Interest|6-8.1-10-4. Failure to File Return; Fraudulent Intent to Evade Tax; Penalty

Sec. 4. (a) If a person fails to file a return or to make a full tax payment with that return with the fraudulent intent of evading the tax, the person is subject to a penalty.(b) The amount of the penalty imposed for a fraudulent failure described in subsection (a) is one hundred percent (100%) multiplied by:(1) the full amount of the tax, if the person failed to file a return; or(2) the amount of the tax that is not paid, if the person failed to pay the full amount of the tax.(c) In addition to the civil penalty imposed under this section, a person who knowingly fails to file a return with the department or fails to pay the tax due under IC 6-6-5, IC 6-6-5.1, or IC 6-6-5.5 commits a Class A misdemeanor.(d) The penalty imposed under this section is imposed in place of and not in addition to the penalty imposed under section 2.1 of this chapter.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.26-1985, SEC.16; P.L.6-1987, SEC.14; P.L.335-1989(ss), SEC.24; P.L.1-1991, SEC.71; P.L.181-1999, SEC.8; P.L.131-2008, SEC.32.
IN Code § 6-8.1-10-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 10. Penalties and Interest|6-8.1-10-6. Failure to File Information Return; Penalty

Sec. 6. (a) As used in this section, "information return" means the following when a statute or rule requires the following to be filed with the department:(1) Schedule K-1 of form IT-20S, IT-41, or IT-65.(2) Any form, statement, or schedule required to be filed with the department with respect to an amount from which tax is required to be deducted and withheld under IC 6 or from which tax would be required to be deducted and withheld but for an exemption under IC 6.(3) Any form, statement, or schedule required to be filed with the Internal Revenue Service under 26 C.F.R. 301.6721-1(g) (1993).The term does not include form IT-20FIT, IT-20S, IT-20SC, IT-41, or IT-65.(b) If a person fails to file an information return required by the department, or fails to electronically file an information return that is required by the department to be filed in an electronic format, a penalty of ten dollars ($10) for:(1) each failure to file a timely return; or(2) each failure to electronically file a timely return required by the department to be in an electronic format;not to exceed twenty-five thousand dollars ($25,000) in any one (1) calendar year, is imposed.(c) For purposes of this section, the filing of a substantially blank or unsigned return does not constitute a return.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.18-1994, SEC.45; P.L.234-2019, SEC.38.
IN Code § 6-8.1-10-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 10. Penalties and Interest|6-8.1-10-7. Maximum and Minimum Penalties

Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assessed under those sections is five dollars ($5).As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.383-1987(ss), SEC.2; P.L.1-1991, SEC.72; P.L.71-1993, SEC.27.
IN Code § 6-8.1-10-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 10. Penalties and Interest|6-8.1-10-12. Additional Penalty; Failure to Participate in Amnesty Program

Sec. 12. (a) This section applies to a penalty related to a tax liability to the extent that the:(1) tax liability is for a listed tax;(2) tax liability was due and payable, as determined under IC 6-8.1-3-17(d), for a tax period ending before January 1, 2013;(3) department establishes an amnesty program for the tax liability under IC 6-8.1-3-17(c);(4) individual or entity from which the tax liability is due was eligible to participate in the amnesty program described in subdivision (3); and(5) tax liability is not paid:(A) in conformity with a payment program acceptable to the department that provides for payment of the unpaid listed taxes in full in the manner and time established in a written payment program agreement entered into between the department and the taxpayer under IC 6-8.1-3-17(c); or(B) if clause (A) does not apply, before the end of the amnesty period established by the department.(b) Subject to subsection (c), if a penalty is imposed or otherwise calculated under any combination of:(1) IC 6-8.1-1-8;(2) section 2.1 of this chapter;(3) section 3 of this chapter;(4) section 3.5 of this chapter;(5) section 4 of this chapter;(6) section 5 of this chapter;(7) section 6 of this chapter;(8) section 7 of this chapter;(9) section 9 of this chapter; or(10) IC 6-6;an additional penalty is imposed under this section. The amount of the additional penalty imposed under this section is equal to the sum of the penalties imposed or otherwise calculated under the provisions listed in subdivisions (1) through (10).(c) The additional penalty provided by subsection (b) does not apply if all of the following apply:(1) The department imposes a penalty on a taxpayer or otherwise calculates the penalty under the provisions described in subsection (b)(1) through (b)(10).(2) The taxpayer against whom the penalty is imposed:(A) timely files an original tax appeal in the tax court under IC 6-8.1-5-1; and(B) contests the department's imposition of the penalty or the tax on which the penalty is based.(3) The taxpayer meets all other jurisdictional requirements to initiate the original tax appeal.(4) Either the:(A) tax court enjoins collection of the penalty or the tax on which the penalty is based under IC 33-26-6-2; or(B) department consents to an injunction against collection of the penalty or tax without entry of an order by the tax court.(d) The additional penalty provided by subsection (b) does not apply if the taxpayer:(1) has a legitimate hold on making the payment as a result of an audit, bankruptcy, protest, taxpayer advocate action, or another reason permitted by the department;(2) had established a payment plan with the department before May 12, 2015; or(3) verifies with reasonable particularity that is satisfactory to the commissioner that the taxpayer did not ever receive notice of the outstanding tax liability.As added by P.L.236-2005, SEC.3. Amended by P.L.1-2009, SEC.59; P.L.213-2015, SEC.94.
IN Code § 6-8.1-10-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 10. Penalties and Interest|6-8.1-10-13. Civil Penalties for Violations

Sec. 13. (a) A person that:(1) obtains a permit, license plate, cab card, or any other credential issued by the registration center established under IC 6-8.1-4-4; and(2) alters or violates the terms of the permit, license plate, cab card, or other credential under IC 6-8.1-4-4;is subject to a civil penalty of five hundred dollars ($500) for the first violation and one thousand dollars ($1,000) for each subsequent violation.(b) A person that:(1) is required to obtain a permit, a license plate, a cab card, or other credential issued by the registration center established under IC 6-8.1-4-4; and(2) operates without obtaining a permit, license plate, cab card, or other credential required under IC 6-8.1-4-4 or operates with an expired permit, license plate, cab card, or other credential required under IC 6-8.1-4-4;is subject to a civil penalty of five thousand dollars ($5,000) for each violation.(c) A civil penalty imposed under this section:(1) shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1; and(2) is in addition to any fines levied by a court.As added by P.L.176-2006, SEC.7. Amended by P.L.218-2017, SEC.59.
IN Code § 6-8.1-11-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 11. Transition|6-8.1-11-2. Legislative Findings

Sec. 2. The general assembly makes the following findings:(1) A balance must be maintained between the need of the state for revenue collection and the right of Indiana citizens for freedom from governmental oppression.(2) Guarantees must be established in Indiana law to ensure that the rights, privacy, and property of taxpayers are adequately protected during the assessment and collection of taxes.(3) The Indiana tax system is based largely on voluntary compliance.(4) The development of understandable tax laws and the education of taxpayers concerning the tax laws will improve voluntary compliance and the relationship between the state and taxpayers.As added by P.L.332-1989(ss), SEC.36.
IN Code § 6-8.1-11-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 11. Transition|6-8.1-11-3. Taxpayer Rights Advocate Office; Duties

Sec. 3. (a) The department shall appoint an employee to serve as a taxpayer rights advocate whose office shall act as an intermediary between taxpayers and the department to facilitate the resolution of taxpayer complaints and problems not resolved through the normal administrative channels or operational procedures within the department.(b) The taxpayer rights advocate office shall perform the following duties:(1) Receive and evaluate complaints and make appropriate recommendations to the commissioner.(2) Identify statutes and regulations as well as policies and practices of the department that might inhibit the equitable treatment of taxpayers, and recommend alternatives to the commissioner.(3) Provide expeditious service to taxpayers whose problems are not resolved through normal channels, including but not limited to:(A) assisting taxpayers with matters that have been pending for an unreasonable length of time;(B) assisting with matters where the taxpayer has been unable to communicate with the department; and(C) working with department personnel to resolve the most complex and sensitive taxpayer problems.As added by P.L.332-1989(ss), SEC.37. Amended by P.L.146-2020, SEC.47.
IN Code § 6-8.1-12-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 12. Taxpayer Education and Information Program|6-8.1-12-1. Development and Implementation of Program

Sec. 1. The department shall develop and implement a taxpayer education and information program.As added by P.L.332-1989(ss), SEC.38.
IN Code § 6-8.1-12-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 12. Taxpayer Education and Information Program|6-8.1-12-2. Purpose

Sec. 2. The purpose of the program is to educate and inform all taxpayers, including the following:(1) Businesses liable for taxes for the first time.(2) Groups of taxpayers with a pattern of noncompliance.(3) Employees of the department.As added by P.L.332-1989(ss), SEC.38.
IN Code § 6-8.1-12-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 12. Taxpayer Education and Information Program|6-8.1-12-3. Mandatory Program Projects

Sec. 3. The program must include the following projects:(1) Communications with taxpayers listed in section 2 of this chapter that explain in simplified terms the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter.(2) Communications with taxpayers described in section 2(1) of this chapter that explain in simplified terms the duties of the taxpayer and the most common areas of noncompliance by this group of taxpayers.(3) Participation in small business seminars and similar programs organized by state and local agencies.(4) Review and revision of taxpayer educational materials produced by the department to identify the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter.(5) Implementation of a continuing education program for employees of the department, including the following:(A) The application of new legislation and rules to taxpayer activities.(B) Areas of recurring taxpayer noncompliance.(C) Areas of inconsistent administration by the department.As added by P.L.332-1989(ss), SEC.38.
IN Code § 6-8.1-14-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 14. Annual Public Hearing and Department Report|6-8.1-14-1. Annual Public Hearing

Sec. 1. The department shall conduct a public hearing no later than July 1 of each year. The commissioner and the department employee responsible for the administration of each division established under IC 6-8.1-4 shall preside over the hearing.As added by P.L.332-1989(ss), SEC.39.
IN Code § 6-8.1-14-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 14. Annual Public Hearing and Department Report|6-8.1-14-2. Taxpayer Input

Sec. 2. The department shall accept proposals from taxpayers at the hearing for changes in statutes and rules to better implement the findings set forth in IC 6-8.1-11-2.As added by P.L.332-1989(ss), SEC.39. Amended by P.L.1-2010, SEC.37.
IN Code § 6-8.1-14-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 14. Annual Public Hearing and Department Report|6-8.1-14-3. Annual Report

Sec. 3. The department shall submit a report to the governor and legislative council no later than October 1 of each year. A report submitted under this section to the legislative council must be in an electronic format under IC 5-14-6.As added by P.L.332-1989(ss), SEC.39. Amended by P.L.28-2004, SEC.68.