reglab/housing_qa huggingface dataset:
IN Code § 6-8.1-6-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 6. Filing and Due Dates|6-8.1-6-3. Date of Filing

Sec. 3. (a) A document, including a form, a return, a payment, or a writing of any type, which must be filed with the department by a prescribed date, is considered filed:(1) in cases where it is mailed through the United States mail, on the date displayed on the post office cancellation mark stamped on the document's wrapper;(2) in cases where it is delivered to the department in any manner other than through the United States mail, on the date on which the department physically receives the document; or(3) in cases where a payment is made by an electronic fund transfer, on the date the taxpayer issues the payment order for the electronic fund transfer.(b) If a document is sent through the United States mail by registered mail, certified mail, or certificate of mailing, then the date of the registration, certification, or certificate, as evidenced by any record authenticated by the United States Post Office, is considered the postmark date.(c) If a document is mailed to the department through the United States mail and is physically received after the appropriate due date without a legible correct postmark, the person who mailed the document will be considered to have filed the document on or before the due date if the person can show by reasonable evidence to the department that the document was deposited in the United States mail on or before the due date.(d) If a document is mailed to, but not received by, the department, the person who mailed the document will be considered to have filed the document on or before the due date if the person can show by reasonable evidence to the department that the document was deposited in the United States mail on or before the due date and if the person files with the department a duplicate document within thirty (30) days after the date the department sends notice that the document was not received.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.92-1987, SEC.9; P.L.63-1988, SEC.15; P.L.211-2007, SEC.41.
IN Code § 6-8.1-6-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 6. Filing and Due Dates|6-8.1-6-4. Certification of Returns and Forms

Sec. 4. All returns and forms that a person is required to file under the provisions of law relating to any of the listed taxes must be certified true under penalties of perjury.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-6-4.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 6. Filing and Due Dates|6-8.1-6-4.5. Rounding to Nearest Whole Dollar

Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return shall round to the nearest whole dollar an amount or item reported on the return. The following apply if an amount or item is rounded:(1) An amount or item of at least fifty cents ($0.50) must be rounded up to the nearest whole dollar.(2) An amount or item of less than fifty cents ($0.50) must be rounded down to the nearest whole dollar.As added by P.L.119-1998, SEC.17. Amended by P.L.182-2009(ss), SEC.252.
IN Code § 6-8.1-6-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 6. Filing and Due Dates|6-8.1-6-5. Taxpayer Return; Itemization of Income Derived From Sources Outside Indiana

Sec. 5. The department shall request from each taxpayer the amount of the taxpayer's gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources within or outside Indiana using the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2. The taxpayer shall itemize the amount of gross income derived from each source.As added by P.L.335-1989(ss), SEC.20. Amended by P.L.254-2003, SEC.11.
IN Code § 6-8.1-6-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 6. Filing and Due Dates|6-8.1-6-7. Electronic Filing of Returns or Documents; Rules

Sec. 7. (a) Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or document by electronic data submission.(b) This subsection applies to a taxpayer required to report and remit state gross retail taxes or amounts withheld under IC 6-3-4-8 electronically. If the taxpayer provides written consent to the department, the department may provide the taxpayer with any documents that would otherwise require delivery by mail by using a secure electronic delivery service developed by the department under IC 6-8.1-3-11.(c) The department may adopt rules to establish procedures to implement this section.As added by P.L.71-1993, SEC.19. Amended by P.L.293-2013(ts), SEC.28.
IN Code § 6-8.1-6-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 6. Filing and Due Dates|6-8.1-6-8. Information Concerning Municipal Taxpayers

Sec. 8. (a) The department in cooperation with the department of local government finance and the budget agency shall provide information annually that:(1) identifies the total number of individual taxpayers that live within a particular incorporated city or town;(2) identifies the total individual adjusted gross income of those taxpayers; and(3) includes any other information that:(A) can be abstracted from the taxpayers' individual income tax returns; and(B) is necessary to obtain information concerning individual income taxation under IC 6-3.5-1.1 (repealed), IC 6-3.5-6 (repealed), IC 6-3.5-7 (repealed), and IC 6-3.6;as agreed to by the department and the legislative services agency.(b) As used in this subsection, "authorized agency" refers to the legislative services agency or the budget agency. As used in this subsection, "director" refers to the executive director of the legislative services agency or the director of the budget agency. The department shall provide access to the information described in subsection (a) in electronic format to an authorized agency:(1) upon receipt of a written request from the director of the authorized agency; and(2) upon the director's agreement that any information accessed (other than aggregate data) will be kept confidential and used solely for official purposes.As added by P.L.182-2009(ss), SEC.253. Amended by P.L.197-2016, SEC.77.
IN Code § 6-8.1-7-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 7. Confidentiality|6-8.1-7-2. Statistical Studies Derived From Tax Returns; Disclosure of Results; Information as to Individuals Filing Returns

Sec. 2. (a) The department may compile statistical studies from information derived from state tax returns and may disclose the results of those studies. In addition, the department may disclose statistical information from the state tax returns to the governor, the general assembly, or another state agency, for the purpose of allowing those governmental entities to conduct their own statistical studies.(b) Notwithstanding subsection (a), the department may not disclose the results of any study and may not disclose any statistical information if, as a result of that disclosure:(1) the identity of a taxpayer who filed a return would be disclosed;(2) the identity of a taxpayer could reasonably be associated with any of the information which was derived from his return for use in a statistical study; or(3) the ability of the department to obtain information from federal tax returns would, in the department's judgment, be jeopardized in any manner.(c) Subject to the rules and regulations of the department, a person may request information as to whether an individual filed an income tax return pursuant to the Indiana income tax laws for a particular taxable year. However, the department may not disclose that information with respect to any taxable year until the close of the calendar year following the year in which the return should have been filed. As soon as practicable after the close of that calendar year, the department shall inform the person making the request whether the return was filed.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-7-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 7. Confidentiality|6-8.1-7-3. Violation; Offense

Sec. 3. A person who violates the provisions of this chapter commits a Class C misdemeanor. In addition, if the person is an officer or employee of the state, he shall be immediately dismissed from his office or employment.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-8-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-1. Form of Payment; Receipt

Sec. 1. (a) A person may make a tax payment:(1) in cash;(2) by bank draft;(3) by check;(4) by cashier's check;(5) by money order;(6) by credit card, debit card, charge card, or similar method; or(7) if approved by the department, by an electronic fund transfer (as defined in IC 4-8.1-2-7).However, if a tax liability payment is made by bank draft, check, cashier's check, or money order, the liability is not finally discharged and the person has not paid the tax until the draft, check, or money order has been honored by the institution on which it is drawn. If the payment is made by credit card, debit card, charge card, or similar method, the liability is not finally discharged and the person has not paid the tax until the department receives payment or credit from the institution responsible for making the payment or credit. The department may contract with a bank or credit card vendor for acceptance of bank or credit cards. However, if there is a vendor transaction charge or discount fee, whether billed to the department or charged directly to the department's account, the department or credit card vendor may collect from the person using the bank or credit card a fee that may not exceed the highest transaction charge or discount fee charged to the department by the bank or credit card vendor during the most recent collection period. This fee may be collected regardless of any agreement between the bank and a credit card vendor or regardless of any internal policy of the credit card vendor that may prohibit this type of fee. The fee is a permitted additional charge under IC 24-4.5-3-202.(b) The department shall issue a receipt for a tax payment that is made with currency.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.92-1987, SEC.10; P.L.71-1993, SEC.21; P.L.18-1994, SEC.41.
IN Code § 6-8.1-8-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-1.5. Partial Payment of Tax

Sec. 1.5. (a) For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:(1) To the tax liability of the taxpayer.(2) To any penalty owed by the taxpayer.(3) To any interest owed by the taxpayer.(b) For a taxable period beginning before January 1, 2021, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:(1) To any penalty owed by the taxpayer.(2) To any interest owed by the taxpayer.(3) To the tax liability of the taxpayer.In the case of a taxpayer with multiple liabilities, the department may adopt rules under IC 4-22-2 to establish the manner in which payments are applied to the taxpayer's outstanding liabilities.As added by P.L.26-1985, SEC.15. Amended by P.L.234-2019, SEC.33.
IN Code § 6-8.1-8-1.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-1.7. Required Periodic Payments by Electronic Funds Transfer

Sec. 1.7. The department may require a person who is paying the person's outstanding gross retail tax or withholding tax liability using periodic payments to make the periodic payment by electronic funds transfer through an automatic withdrawal from the person's account at a financial institution.As added by P.L.182-2009(ss), SEC.255.
IN Code § 6-8.1-8-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-4. Judgment Arising From Tax Warrant; Collection by Department; Special Counsel

Sec. 4. (a) When the department collects a judgment arising from a tax warrant, it may proceed in the same manner that any debt due the state is collected, except as provided in this chapter. The department may employ special counsel or contract with a collection agency for the collection of a delinquent tax plus interest, penalties, collection fees, sheriff's costs, clerk's costs, and reasonable fees established under subsection (b) if:(1) an unsatisfied warrant has been issued by the department; or(2) the department received a tax payment by check or other instrument drawn upon a financial institution, and the check or other instrument was not honored by that institution.(b) The commissioner and the budget agency shall set the fee that the special counsel or collection agency will receive and payment of the fee shall be made after a claim for that fee has been approved by the department.(c) The fees become due and owing by the taxpayer upon the filing of an amended warrant with the circuit court clerk adding the fee authorized by subsection (b) to the amount of the judgment lien under section 2 of this chapter.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.30; P.L.71-1993, SEC.23; P.L.129-2001, SEC.24.
IN Code § 6-8.1-8-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-5. Restraining Order

Sec. 5. At any time after a judgment arising from a tax warrant has been recorded, the department may obtain a court order restraining the person owing the tax from conducting business in Indiana. The restraining order is valid as long as the judgment remains in effect, but the department may have the order dissolved if it feels that by dissolving the order the judgment will be easier to collect.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.129-2001, SEC.25.
IN Code § 6-8.1-8-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-6. Receivership; Court Order; Appeal

Sec. 6. (a) If a person does not pay a tax payment within sixty (60) days of the date that the particular payment is due, the department may have a receiver appointed by the circuit or superior court of the county in which the taxpayer resides or is domiciled. Upon motion by the department for a receiver, the court shall appoint a receiver if the court finds that one of the listed taxes is due and has not been paid within sixty (60) days of its due date. A receiver appointed under this section may, in place of the taxpayer:(1) bring and defend any action;(2) take possession of all property;(3) receive all funds;(4) collect any debts owed to the taxpayer; and(5) perform all other functions and duties prescribed for receivers under Indiana law or under special authority granted by the court.(b) Within ten (10) days after the court order granting or refusing a receiver's appointment, either party may appeal the order to the tax court. However, if the taxpayer makes the appeal, he must furnish bond in an amount sufficient to cover the payment of any costs or damages resulting from the appeal and to cover the amount of the bond the receiver would be required to file. As long as the appeal is in process, the receiver's powers are suspended.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.291-1985, SEC.11.
IN Code § 6-8.1-8-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-7. Remedies Cumulative

Sec. 7. The remedies for tax collection provided to the department under this chapter are cumulative and the selection or use of one (1) of the remedies does not preclude the subsequent or corresponding use of one (1) or more of the other remedies.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-8-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-8. Uncollected Tax Warrants; Action by Department

Sec. 8. After a tax warrant becomes a judgment under section 2 of this chapter, a tax warrant is returned uncollected to the department under section 3 of this chapter, or the taxpayer does not pay the amount demanded under section 2(b) of this chapter and the taxpayer has taken an action under section 2(n) of this chapter to foreclose the lien, the department may take any of the following actions without judicial proceedings.(1) The department may levy upon the property of the taxpayer that is held by a financial institution by sending a claim to the financial institution. Upon receipt of a claim under this subdivision, the financial institution shall surrender to the department the taxpayer's property. If the taxpayer's property exceeds the amount owed to the state by the taxpayer, the financial institution shall surrender the taxpayer's property in an amount equal to the amount owed. After receiving the department's notice of levy, the financial institution is required to place a sixty (60) day hold on or restriction on the withdrawal of funds the taxpayer has on deposit or subsequently deposits, in an amount not to exceed the amount owed.(2) The department may garnish the accrued earnings and wages of a taxpayer by sending a notice to the taxpayer's employer. Upon receipt of a notice under this subdivision, an employer shall garnish the accrued earnings and wages of the taxpayer in an amount equal to the full amount that is subject to garnishment under IC 24-4.5-5. The amount garnished shall be remitted to the department. The employer is entitled to a fee in an amount equal to the fee allowed under IC 24-4.5-5-105(5). However, the fee shall be borne entirely by the taxpayer.(3) The department may levy upon and sell property and may:(A) take immediate possession of the property and store it in a secure place; or(B) leave the property in the custody of the taxpayer;until the day of the sale. The department shall provide notice of the sale in one (1) newspaper, as provided in IC 5-3-1-2. If the property is left in the custody of the taxpayer, the department may require the taxpayer to provide a joint and several delivery bond, in an amount and with a surety acceptable to the department. At any time before the sale, any owner or part owner of the property may redeem the property from the judgment by paying the department the amount of the judgment. The proceeds of the sale shall be applied first to the collection expenses and second to the payment of the delinquent taxes and penalties. Any balance remaining shall be paid to the taxpayer.As added by P.L.23-1986, SEC.14. Amended by P.L.53-1987, SEC.2; P.L.3-1990, SEC.26; P.L.71-1993, SEC.24; P.L.129-2001, SEC.26; P.L.213-2007, SEC.4; P.L.226-2007, SEC.1; P.L.99-2011, SEC.3.
IN Code § 6-8.1-8-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-8.5. Enforceability of Judgment Arising From Tax Warrant

Sec. 8.5. (a) For purposes of this chapter, a judgment arising from a tax warrant is enforceable in the same manner as any judgment issued by a court of general jurisdiction.(b) The department may initiate proceedings supplementary to execution in any court of general jurisdiction in a county in which a judgment arising from a tax warrant has been recorded.(c) Proceedings supplementary to execution on a judgment arising from a tax warrant must be initiated and maintained under the applicable rules of the selected court and under the provisions of IC 34-55-8 that do not conflict with this chapter.As added by P.L.129-2001, SEC.27.
IN Code § 6-8.1-8-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-9. Levy Release or Tax Warrant Surrender; Grounds

Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3.(b) The department shall release a levy on property or request the sheriff to surrender a tax warrant to the department if:(1) the expense of the sale process exceeds the liability for which the levy is made;(2) the proceeds of the sale would not reduce the tax liability by the lesser of:(A) ten percent (10%) of the liability; or(B) one thousand dollars ($1,000); or(3) the advocate, appointed under IC 6-8.1-11-3, orders:(A) the release of the levy; or(B) the return of the tax warrant by the sheriff;upon submitting a written finding to the commissioner that the levy threatens the health or welfare of the taxpayer or the taxpayer's spouse, family, or dependents.As added by P.L.332-1989(ss), SEC.31.
IN Code § 6-8.1-8-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-10. Bank Charges Incurred Through Erroneous Levy; Reimbursement

Sec. 10. (a) As used in this section, "bank charges" includes:(1) a financial institution's customary charge for complying with an instruction in a levy; and(2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy;that are paid by the taxpayer and not waived or reimbursed by the financial institution.(b) A taxpayer may file a claim for reimbursement with the department for bank charges incurred by the taxpayer as a result of an erroneous levy under this chapter.As added by P.L.332-1989(ss), SEC.32.
IN Code § 6-8.1-8-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-11. Filing Claim for Reimbursement

Sec. 11. A claimant for reimbursement under section 10 of this chapter must file a claim:(1) with the department;(2) on a form prescribed by the department; and(3) not later than ninety (90) days after the date of the levy.As added by P.L.332-1989(ss), SEC.33.
IN Code § 6-8.1-8-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-12. Claim Approval

Sec. 12. (a) The department shall approve a claim filed under section 11 of this chapter if the department determines that:(1) the erroneous levy was caused by an error by the department;(2) before the levy was issued:(A) the taxpayer responded to communications by the department; and(B) the taxpayer provided the department with the information and documentation requested by the department.(b) The department shall waive the requirement set forth in subsection (a)(2) if the department determines the taxpayer had reasonable cause for a failure to comply with the requirement.As added by P.L.332-1989(ss), SEC.34.
IN Code § 6-8.1-8-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 8. Collection|6-8.1-8-13. Response to Claim; Denial; Notice

Sec. 13. The department shall respond to a claim filed under section 11 of this chapter no later than thirty (30) days after the claim was filed. If the department denies the claim, the department shall notify the taxpayer in writing of the reasons for the denial of the claim.As added by P.L.332-1989(ss), SEC.35.