reglab/housing_qa huggingface dataset:
IN Code § 6-8.1-3-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|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 that is issued by the department and that is required for the applicant to transact business in the state.(2) Filing with the department documents that are required for the filer to transact business in the state.(3) Remitting payments for any fee that must be paid to the department for a payer to transact business in the state, including application fees, filing fees, license fees, permit fees, and registration fees.As added by P.L.146-2014, SEC.2.
IN Code § 6-8.1-3-26 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|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.As added by P.L.257-2019, SEC.76.
IN Code § 6-8.1-3-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|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 used by the department's tax systems to identify each taxing unit within which each taxpayer's residence is located.(b) Beginning January 1, 2022, the department shall integrate the geographic information system data developed and updated by the state GIS officer.(c) Before July 1, 2022, and before every July 1 thereafter, the department, consulting with the state GIS officer, shall submit a report to the general assembly in an electronic format under IC 5-14-6 concerning the implementation and use of geographic information systems under this section.As added by P.L.146-2020, SEC.39.
IN Code § 6-8.1-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 4. Divisions of the Department|6-8.1-4-1. Establishment of Division; Division of Audit; Duties

Sec. 1. (a) The commissioner may establish within the department various divisions to assist in the administration and collection of the listed taxes.(b) Subject to the discretion of the commissioner as set forth in subsection (c), the commissioner shall establish within the department a division of audit, which shall:(1) upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable;(2) annually audit a statistical sampling of the returns filed for the listed taxes that are not administered by the special tax division;(3) review such federal tax returns and other data as may be helpful in performing the audit function;(4) furnish the commissioner, at the commissioner's request, with information showing the treatment that the Indiana tax statutes are given by the taxpayers and by the taxing officials and with other requested information; and(5) conduct audits requested by the commissioner or the commissioner's designee.(c) Notwithstanding the requirements set forth in this chapter regarding the establishment and duties of divisions within the department, if the commissioner finds that a transfer of duties or functions will increase the efficiency of the department, the commissioner may transfer any duties or functions from one (1) division to another division within the department.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988, SEC.1; P.L.27-1992, SEC.3.
IN Code § 6-8.1-4-1.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 4. Divisions of the Department|6-8.1-4-1.6. Special Tax Division; Duties

     Note: This version of section effective until 7-1-2022. See also following version of this section, effective 7-1-2022.Sec. 1.6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following:(1) Administer and enforce the following:(A) Gasoline tax (IC 6-6-1.1).(B) Special fuel tax (IC 6-6-2.5).(C) Motor carrier fuel tax (IC 6-6-4.1).(D) Cigarette tax (IC 6-7-1).(E) Tobacco products tax (IC 6-7-2).(F) Alcoholic beverage tax (IC 7.1-4).(G) Petroleum severance tax (IC 6-8-1).(H) Any other tax the commissioner designates.(2) Upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable.(3) Annually audit a statistical sampling of the returns filed for the taxes administered by the division.(4) Annually audit a statistical sampling of registrants with the bureau of motor vehicles, international registration plan division.(5) Review federal tax returns and other data that may be helpful in performing the division's function.(6) Furnish, at the commissioner's request, information that the commissioner requires.(7) Conduct audits requested by the commissioner or the commissioner's designee.(8) Administer the statutes providing for motor carrier regulation (IC 8-2.1).As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4; P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142; P.L.220-2014, SEC.3.
IN Code § 6-8.1-4-1.6-b (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 4. Divisions of the Department|6-8.1-4-1.6-b. Special Tax Division; Duties

     Note: This version of section effective 7-1-2022. See also preceding version of this section, effective until 7-1-2022.Sec. 1.6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following:(1) Administer and enforce the following:(A) Gasoline tax (IC 6-6-1.1).(B) Special fuel tax (IC 6-6-2.5).(C) Motor carrier fuel tax (IC 6-6-4.1).(D) Cigarette tax (IC 6-7-1).(E) Tobacco products tax and closed system cartridge tax (IC 6-7-2).(F) Alcoholic beverage tax (IC 7.1-4).(G) Petroleum severance tax (IC 6-8-1).(H) Any other tax the commissioner designates.(2) Upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable.(3) Annually audit a statistical sampling of the returns filed for the taxes administered by the division.(4) Annually audit a statistical sampling of registrants with the bureau of motor vehicles, international registration plan division.(5) Review federal tax returns and other data that may be helpful in performing the division's function.(6) Furnish, at the commissioner's request, information that the commissioner requires.(7) Conduct audits requested by the commissioner or the commissioner's designee.(8) Administer the statutes providing for motor carrier regulation (IC 8-2.1).As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4; P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142; P.L.220-2014, SEC.3; P.L.165-2021, SEC.123.
IN Code § 6-8.1-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 4. Divisions of the Department|6-8.1-4-2. Audit and Special Tax Divisions; Powers and Duties

Sec. 2. (a) The division of audit may:(1) have full prompt access to all local and state official records;(2) have access, through the data processing offices of the various state agencies, to information from government and private sources that is useful in performing its functions;(3) inspect any books, records, or property of any taxpayer which is relevant to the determination of the taxpayer's tax liabilities;(4) detect and correct mathematical errors on taxpayer returns;(5) detect and correct tax evasion; and(6) employ the use of such devices and techniques as may be necessary to improve audit practices.(b) Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the special tax division shall do the following:(1) Develop and maintain a staff to perform the audit function necessary to monitor and enforce the taxes administered by the division.(2) Develop and maintain a staff to perform the audit function necessary to monitor and enforce the International Registration Plan authorized under IC 9-28-4-6.(3) Develop and maintain a staff to perform the administrative function of the division.(c) The special tax division may do the following:(1) Have full prompt access to all local and state official records.(2) Have access, through the data processing offices of the various state agencies, to information from government and private sources that is useful in performing its functions.(3) Inspect any books, records, or property of any taxpayer that is relevant to the determination of the taxpayer's tax liabilities.(4) Detect and correct mathematical errors on taxpayer returns.(5) Detect and correct tax evasion.(6) Employ the use of the devices and techniques that are necessary to improve audit practices.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988, SEC.3; P.L.2-1991, SEC.53; P.L.27-1992, SEC.5; P.L.61-1996, SEC.8.
IN Code § 6-8.1-4-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 4. Divisions of the Department|6-8.1-4-4. Commercial Motor Vehicle Owners or Operators Registration Center

Sec. 4. (a) The department shall establish a registration center to service motor carriers or entities that otherwise own or operate commercial motor vehicles.(b) The registration center is under the supervision of the department through the motor carrier services division.(c) A motor carrier or an entity that is otherwise an owner or operator of a commercial motor vehicle may apply to the registration center for the following:(1) Vehicle registration (IC 9-18.1).(2) Motor carrier fuel tax annual permit.(3) Proportional use credit certificate (IC 6-6-4.1-4.7).(4) Certificate of operating authority.(5) Oversize vehicle permit (IC 9-20-3).(6) Overweight vehicle permit (IC 9-20-4).(7) Payment of the commercial vehicle excise tax imposed under IC 6-6-5.5.(d) The commissioner may deny an application described in subsection (c) if the applicant fails to do any of the following with respect to a listed tax:(1) File all tax returns or information reports.(2) Pay all taxes, penalties, and interest.(e) The commissioner may:(1) deny an application for an oversize vehicle permit, an overweight vehicle permit, or a single oversize-overweight permit; or(2) suspend any permit issued to a person;if the applicant or permit holder is delinquent in paying escort fees to the state police department.(f) The commissioner may suspend or revoke any registration, permit, certificate, or authority if the person to whom the registration, permit, certificate, or authority is issued fails to do any of the following with respect to a listed tax:(1) File all tax returns or information reports.(2) Pay all taxes, penalties, and interest.(g) Funding for the development and operation of the registration center shall be taken from the motor carrier regulation fund (IC 8-2.1-23-1).(h) The department shall recommend to the general assembly other functions that the registration center may perform.As added by P.L.72-1988, SEC.5. Amended by P.L.2-1991, SEC.54; P.L.61-1996, SEC.9; P.L.119-1998, SEC.16; P.L.181-1999, SEC.5; P.L.222-1999, SEC.7; P.L.176-2006, SEC.6; P.L.190-2014, SEC.25; P.L.257-2017, SEC.14; P.L.146-2020, SEC.40.
IN Code § 6-8.1-4-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 4. Divisions of the Department|6-8.1-4-5. Authority to Deny Applications Involving Commercial Motor Vehicles

Sec. 5. (a) The department may deny an application under section 4(c) of this chapter if the applicant has had a registration revoked under section 4(f) of this chapter or any other applicable statute.(b) The department may deny an application described in section 4(c) of this chapter if the applicant's business is operated, managed, or otherwise controlled by or affiliated with a person, including the applicant, a relative, family member, responsible officer, or shareholder, whom the department has determined is covered by any of the following:(1) Failed to file all tax returns or information reports with the department required under IC 6, IC 8, or IC 9.(2) Failed to pay all taxes, penalties, and interest required to the department under IC 6, IC 8, or IC 9.(3) Failed to pay any registration or license plate fees for vehicles that were at any point owned or operated by the person or for which the person was responsible for payment.(4) Failed to return a license plate described in subdivision (3) to the department.(5) Has an unsatisfactory safety rating under 49 CFR Part 385.(6) Has multiple violations of IC 9 or a rule adopted under IC 9.(c) The department may deny any application described in section 4(c) of this chapter if the applicant is a motor carrier whose business is operated, managed, or otherwise controlled by or affiliated with a person, including an owner, relative, family member, responsible officer, or shareholder, whom the department has determined is covered by any item listed in subsection (b).(d) If the applicant has altered a cab card or permit, the department shall bill the carrier automatically for the violation.As added by P.L.242-2015, SEC.34.
IN Code § 6-8.1-5-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 5. Assessment of Taxes|6-8.1-5-1.5. Secondary Review; Procedures; Agreement

Sec. 1.5. (a) This section applies to:(1) department audits, investigations, or reviews; and(2) amended returns filed by a taxpayer;that result in an adjustment to a net operating loss, capital loss, credit, or other tax attribute that does not result in an assessment or refund denial for any taxable year at the time of the adjustment.(b) A taxpayer may request a secondary review of any adjustments made by the department or by the taxpayer within sixty (60) days from the date of notice of the adjustments based on:(1) the department's audit, investigation, or review; or(2) the amended return filed by the taxpayer;whichever is applicable.(c) If a taxpayer requests a secondary review under this section, the department shall review the taxpayer's request and may, upon the request of the taxpayer, conduct a conference regarding the adjustment.(d) Upon completion of the department's secondary review, the department shall either:(1) determine that the previous adjustments were correct; or(2) issue revised adjustments of relevant tax attributes.(e) A taxpayer and the department may enter into a binding agreement to resolve, in whole or in part, any issues relating to one (1) or more adjustments.(f) Except as provided in subsection (e), for purposes of:(1) IC 6-8.1-5-1;(2) IC 6-8.1-9-1; or(3) an appeal related to subdivision (1) or (2);an adjustment described in subsection (a) or the result of the department's secondary review under subsection (d) does not constitute a final determination and may not be construed to treat any adjustment as finally determined.As added by P.L.146-2020, SEC.41.
IN Code § 6-8.1-5-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 5. Assessment of Taxes|6-8.1-5-2.5. Correcting Assessment Notice; Responsible Party; Exemption From Time Limitations

Sec. 2.5. (a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability.(b) For assessments made under subsection (a), the time limitation for assessments in section 2 of this chapter does not apply.As added by P.L.254-2003, SEC.10.
IN Code § 6-8.1-5-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 5. Assessment of Taxes|6-8.1-5-3. Jeopardy Assessment; Jeopardy Tax Warrant; Levy and Sale; Bond

Sec. 3. (a) If at any time the department finds that a person owing taxes intends to quickly leave the state, remove his property from the state, conceal his property in the state, or do any other act that would jeopardize the collection of those taxes, the department may declare the person's tax period at an end, may immediately make an assessment for the taxes owing, and may demand immediate payment of the amount due, without providing the notice required in IC 6-8.1-8-2.(b) If the department has sent a notice of proposed assessment under section 1 of this chapter to a taxpayer by United States mail and the notice is returned to the department because the taxpayer has moved and the department is unable to determine the taxpayer's new address, the department may:(1) declare the person's tax period at an end;(2) immediately make an assessment for the taxes owing; and(3) demand immediate payment of the amount due;without providing the notice required in IC 6-8.1-8-2.(c) If the payment is not made immediately, the department may issue or request the state police department to serve a jeopardy tax warrant against the person and, either without or with the assistance of the sheriffs of any counties in the state, may levy on and sell the person's property which is located in those counties. In place of the levy and sale procedure, the department may accept from the person a bond for the payment of the taxes, if the bond is in an amount at least equal to the amount of the total liability and if the bond is through a surety acceptable to the department.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.26-1985, SEC.14; P.L.129-2001, SEC.21.
IN Code § 6-8.1-5-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 5. Assessment of Taxes|6-8.1-5-4. Books and Records; Federal Returns; Inspection

Sec. 4. (a) Every person subject to a listed tax must keep books and records so that the department can determine the amount, if any, of the person's liability for that tax by reviewing those books and records. The records referred to in this subsection include all source documents necessary to determine the tax, including invoices, register tapes, receipts, and canceled checks.(b) A person must retain the books and records described in subsection (a), and any state or federal tax return that the person has filed:(1) for an unlimited period, if the person fails to file a return or receives notice from the department that the person has filed a suspected fraudulent return, or an unsigned or substantially blank return;(2) in all other cases, for a period of at least three (3) years after the date the final payment of the particular tax liability was due, or for a period during which a judicial proceeding or appeal related to a listed tax is pending, whichever is later, unless after an audit, the department consents to earlier destruction; or(3) if the limitation on assessments provided in section 2 of this chapter is extended beyond three (3) years for a particular tax liability, the person must retain the books and records until the assessment period is over, or for a period during which a judicial proceeding or appeal related to a listed tax is pending, whichever is later.(c) A person must allow inspection of the books and records and returns by the department or its authorized agents at all reasonable times.(d) A person must, on request by the department, furnish a copy of any federal returns that the person has filed.(e) The failure of a person to keep books and records in the ordinary course of business shall be considered for purposes of determining the weight of the evidence as it relates to the person's liability for a listed tax, and not for purposes of the admissibility of the evidence. In examining the evidence, the department and the courts may take into account any federal law regarding the probative value of such evidence.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.6-1987, SEC.11; P.L.71-1993, SEC.18; P.L.234-2019, SEC.31.
IN Code § 6-8.1-5-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 5. Assessment of Taxes|6-8.1-5-5. Information to Be Provided by Person Conducting or Sponsoring an Event at a Qualified Motorsports Facility; Additional Reporting

Sec. 5. (a) Any person or entity that conducts or sponsors a professional motorsports racing event at a qualified motorsports facility (as defined in IC 5-1-17.5-14) shall provide to the department a list of persons or entities to whom prize money, purses, or other amounts are distributed and any other such information as requested by the department.(b) Any person or entity that directly or indirectly receives or is attributed as receiving prize money, purses, or other amounts as the result of a professional motorsports racing event at a qualified motorsports facility (as defined by IC 5-1-17.5-14) shall provide to the department a list of persons or entities that receive or are attributed as receiving prize money and purses, and any other such information as requested by the department.As added by P.L.233-2013, SEC.10.
IN Code § 6-8.1-5-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 5. Assessment of Taxes|6-8.1-5-6. Motor Carrier Fuel Tax and Surcharge Tax; Records or Reports; Audits or Examinations; Reimbursement

Sec. 6. (a) If a record or report maintained outside Indiana is required by the department with respect to the administration or collection of the motor carrier fuel tax and surcharge tax under IC 6-6-4.1, the department may require the taxpayer or carrier to make the record or report available at a location in Indiana.(b) If a taxpayer or carrier fails to make a report or record available to the department at a location in Indiana, the department may require the taxpayer or carrier to reimburse the department in an amount equal to:(1) the per diem paid to state employees multiplied by the number of days attributable to the audit or examination, including travel days; plus(2) the lesser of:(A) the expenses incurred by the department for lodging and travel; or(B) four (4) times the amount determined under subdivision (1).(c) A reimbursement received by the department under this section shall be used by the department to pay the expenses incurred in conducting out-of-state audits and examinations.As added by P.L.8-1988, SEC.8.
IN Code § 6-8.1-6-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 6. Filing and Due Dates|6-8.1-6-2. Saturdays, Sundays, and Holidays

Sec. 2. If any due date falls on a Saturday, a Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one of those holidays.As added by Acts 1980, P.L.61, SEC.1.