reglab/housing_qa huggingface dataset:
IN Code § 6-8.1-3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-2. Employees; Hiring; Compensation; Conflict of Interest

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 the department, involving the representation of another person at an audit by the department.(d) After December 31, 1982, an employee of the department may not perform any activity, outside the department, involving the representation of another person for compensation, if that activity could conflict with his departmental job. An employee may not prepare state or federal tax returns for compensation and he may not perform accounting or legal services for compensation, if those services or the results of those services pertain to or are used in the preparation of a state or federal tax return.(e) For a period of two (2) years after the termination of his employment with the department, a former employee may not act in any capacity for a person (other than the department, another state agency, or the federal government) in a matter that was pending in the department during the period of the former employee's employment.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-3-2.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-2.2. Unauthorized Investigations or Surveillance

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 oral or written inquiry directed to a person, organization, or governmental entity.(c) As used in this section, "surveillance" means the monitoring of a person, place, or event by:(1) electronic interception;(2) overt or covert observations;(3) photography; or(4) the use of informants.(d) The commissioner or an employee of the department may not knowingly authorize, require, or conduct:(1) an investigation; or(2) a surveillance;unless the purpose of the investigation or surveillance is reasonably related to the administration of a listed tax.As added by P.L.332-1989(ss), SEC.21. Amended by P.L.100-2012, SEC.20.
IN Code § 6-8.1-3-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-2.5. Employee Evaluations Based on Revenue Collected or Tax Liability Assessed

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.
IN Code § 6-8.1-3-2.6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-2.6. Certification of Compliance With Employee Evaluation Criteria

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.
IN Code § 6-8.1-3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-3. Adoption of Rules; Copies of Rules and Statements

Sec. 3. (a) The department shall adopt, under IC 4-22-2, rules governing:(1) the administration, collection, and enforcement of the listed taxes;(2) the interpretation of the statutes governing the listed taxes;(3) the procedures relating to the listed taxes; and(4) the methods of valuing the items subject to the listed taxes.(b) No change in the department's interpretation of a listed tax may take effect before the date the change is:(1) adopted in a rule under this section; or(2) published in the Indiana Register under IC 4-22-7-7(a)(5), if IC 4-22-2 does not require the interpretation to be adopted as a rule;if the change would increase a taxpayer's liability for a listed tax.(c) The department shall furnish copies of its rules and statements described in subsection (b)(2) to the public at a cost equivalent to the preparation and mailing costs of those rules or statements. However, the department shall furnish the rules or statements, on request, free of charge to governmental officials of any state or of the federal government.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.105-1987, SEC.1; P.L.17-1996, SEC.8.
IN Code § 6-8.1-3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-4. Forms; Electronic Format

Sec. 4. The department has the sole authority to furnish forms used in the administration and collection of the listed taxes, including reporting of information in an electronic format.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.36-1984, SEC.2; P.L.182-2009(ss), SEC.248.
IN Code § 6-8.1-3-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-5. Signature on Documents

Sec. 5. All notices, summons, warrants, waivers, demands, or other documents requiring an authorizing signature by the department must be signed by the commissioner or his designee; and when that document is signed it is an official department document.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-6. Records; Audit

Sec. 6. (a) The department shall maintain, for a period of at least three (3) years, a record of all monies received and disbursed, and copies of all returns filed with the department.(b) The state board of accounts shall audit the department's record of receipts and disbursements.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.181-2015, SEC.28.
IN Code § 6-8.1-3-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-7. Reciprocal Information Agreements; Cooperation of Other Agencies; Submission of Required Electronic File of Information

Sec. 7. (a) The department may enter into reciprocal agreements with the taxing officials of the United States government or with the taxing officials of other state governments to furnish and receive information relevant to the administration and enforcement of the listed taxes. However, the department may not furnish information obtained from federal returns or schedules to officials of other state governments.(b) All agencies of the state of Indiana shall cooperate with the department in the administration of the listed taxes and shall, upon request and at no charge to the department, furnish to the department any information relevant to the administration and collection of the listed taxes that the department requests. In addition, a state agency that encounters the use of a fraudulent identity shall notify the department and provide in electronic format identifying information as specified by the department for the department's use in preventing tax fraud. If a state agency encounters the use of fraudulent identities on a regular basis, the state agency shall provide to the department a monthly electronic report furnishing the identifying information specified by the department.(c) Before December 1 each year:(1) the department of correction shall provide to the department an electronic file listing the name and Social Security number of each individual under the jurisdiction of the department of correction as of November 1 of that year; and(2) the state department of health shall provide to the department an electronic file listing the name of each individual for whom an Indiana death certificate was issued during the immediately preceding twelve (12) months.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.197-2013, SEC.2.
IN Code § 6-8.1-3-7.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-7.1. 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 beverage tax, or an admissions tax under IC 6-9 to furnish the fiscal officer annually with:(1) the name of each business collecting the taxes listed in this subsection; and(2) the amount of money collected from each business.For an innkeeper's tax or food and beverage tax remitted through a marketplace facilitator, the information must include the name of each business and the amount of money collected from each business by a marketplace facilitator acting on behalf of the business.(c) The agreement must provide that the department must provide the information in an electronic format that the fiscal officer can use.(d) The agreement must include a provision that, unless in accordance with a judicial order, the fiscal officer, employees of the fiscal officer, former employees of the fiscal officer, counsel of the fiscal officer, agents of the fiscal officer, or any other person may not divulge the names of the businesses, the amount of taxes paid by the businesses, or any other information disclosed to the fiscal officer by the department.(e) The department shall also enter into an agreement with the fiscal officer of a capital improvement board of managers:(1) created under IC 36-10-8 or IC 36-10-9; and(2) that is responsible for expenditure of funds from:(A) an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9;(B) the supplemental auto rental excise tax under IC 6-6-9.7; or(C) the state gross retail taxes allocated to a professional sports development area fund, a sports and convention facilities operating fund, or other fund under IC 36-7-31 or IC 36-7-31.3;to furnish the fiscal officer annually with the name of each business collecting the taxes listed in this subsection, and the amount of money collected from each business. An agreement with a fiscal officer under this subsection must include a nondisclosure provision the same as is required for a fiscal officer under subsection (d).As added by P.L.178-2002, SEC.72. Amended by P.L.242-2015, SEC.33; P.L.108-2019, SEC.133; P.L.146-2020, SEC.36.
IN Code § 6-8.1-3-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-8. Representation of Taxpayers Before Department; Qualifications; Requirements

Sec. 8. (a) The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, a person may not represent a taxpayer before the department, unless:(1) the taxpayer is present at all times when the representation occurs; or(2) the person representing the taxpayer has a properly executed power of attorney authorizing the person to represent the taxpayer.(b) Notwithstanding any other law, the department may require a power of attorney relating to a listed tax to be completed on a form prescribed by the department.(c) The department may accept a power of attorney that names an entity as a representative of a taxpayer, subject to rules adopted under IC 4-22-2, including emergency rules adopted in the manner provided in IC 4-22-2-37.1. Notwithstanding this article or IC 30-5, the department may adopt rules under IC 4-22-2, including emergency rules adopted in manner provided in IC 4-22-2-37.1, allowing a change of individuals acting on behalf of the entity without requiring a new or amended power of attorney to be completed by the taxpayer.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.146-2020, SEC.37.
IN Code § 6-8.1-3-8.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-8.5. Taxpayer Hearings

Sec. 8.5. (a) This section applies to a hearing conducted by the department under this article.(b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible.(c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to:(1) have a representative qualified under section 8 of this chapter present at the hearing; and(2) record the hearing.(d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:(1) intends to record the hearing; and(2) will provide a copy of the recording to the taxpayer.As added by P.L.332-1989(ss), SEC.24.
IN Code § 6-8.1-3-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-9. Office Space

Sec. 9. The state of Indiana shall provide suitable office space in Marion County, where the department shall maintain its primary offices. The department may rent, lease, or otherwise acquire additional office space at locations outside Marion County, if the department feels that efficiency or economy is best served by locating branch offices at those locations. However, an agreement securing office space for a branch office may not extend for a time of more than ten (10) years.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-3-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-10. Contracts for Services

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 collection of taxes by the department.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.25.
IN Code § 6-8.1-3-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-11. Mailing of Documents

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 that are consistent with applicable law or industry standards; and(2) operates subject to the applicable requirements of the Electronic Signatures in Global and National Commerce Act (15 U.S.C. 7001 et seq.).(b) When a statute specifies that the department is required to send a document by mail, and the particular statute is silent as to the class or type of mailing to be used, the department satisfies the mailing requirement by mailing the document through any of the following methods:(1) United States first-class mail;(2) United States registered mail, return receipt requested;(3) United States certified mail;(4) a certificate of mailing; or(5) a secure electronic delivery service, if the use of the secure electronic delivery service is authorized under IC 6-8.1-6-7(b).Subject to IC 6-8.1-6-7(b), the choice of the method is at the department's discretion.(c) The department may use any form of mailing in cases where a mailing is not required by statute.(d) The department shall adopt rules, guidelines, or other instructions that set forth the procedures that department employees are required to follow in sending a document that provides notice to a taxpayer by mail under any of the methods described in subsection (b). The procedures must include at least the following instructions:(1) The date contained in the document must not precede the date of the mailing.(2) Each mailing of a document must be recorded in department records, noting the date and time of the mailing.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.293-2013(ts), SEC.27; P.L.73-2017, SEC.2; P.L.257-2019, SEC.75.
IN Code § 6-8.1-3-11.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-11.2. Notice Statement; Documents That Establish a Deadline

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 the taxpayer's failure to do so;in a clear and conspicuous manner within the body of the document.As added by P.L.73-2017, SEC.3.
IN Code § 6-8.1-3-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-13. 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 department, the attorney general shall prosecute a civil action to collect unpaid taxes, penalties, and interest and to enforce the department's powers.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-3-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-14. 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 state or province of a foreign country, or a territory or possession of either the United States or of a foreign country.(b) The department may adopt rules under IC 4-22-2 to carry out and enforce the provisions of the International Fuel Tax Agreement or any other agreement entered into under this section.(c) If the department enters into the International Fuel Tax Agreement or into any other agreement under this chapter, and if the provisions set forth in that agreement or other agreements:(1) are different from provisions prescribed by an Indiana statute, then the provisions of the Indiana statute prevail; and(2) are different from provisions prescribed by the Indiana Administrative Code, then the provisions of the agreement prevail.This subsection does not affect the operation of IC 6-6-4.1-22, IC 6-6-4.1-23, IC 6-6-4.1-24, IC 6-6-4.1-25, or IC 6-6-4.1-26.(d) This section constitutes complete authority for the imposition of motor fuel taxes upon an apportionment or allocation basis without reference to or application of any other statutes of this state.As added by P.L.106-1987, SEC.1. Amended by P.L.129-2001, SEC.20.
IN Code § 6-8.1-3-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-15. 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.
IN Code § 6-8.1-3-20 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-20. 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 with the requirements of IC 4-33-19-8.(c) The memorandum of understanding required by this section must be entered into before January 1, 2008.As added by P.L.227-2007, SEC.59.
IN Code § 6-8.1-3-21 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-21. Indiana to Become Member of Multistate Tax Commission; Cost of Membership

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 an odd-numbered year.(c) The governor and the commissioner shall take the steps necessary for Indiana to become an associate member of the Multistate Tax Commission (444 North Capitol Street, NW, Suite 425, Washington, DC 20001).(d) For a biennium beginning after January 1, 2009, the department shall make a separate request for the cost of membership in the Multistate Tax Commission as part of the department's biennial budget request.As added by P.L.16-2009, SEC.14.
IN Code § 6-8.1-3-21.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-21.2. Information Sharing Concerning Construction Workers Misclassified as Independent Contractors

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 business in Indiana. The term includes a general contractor, a subcontractor, and a lower tiered contractor. The term does not include the state, the federal government, or a political subdivision.(c) The department shall cooperate with the:(1) department of labor created by IC 22-1-1-1;(2) worker's compensation board of Indiana created by IC 22-3-1-1(a); and(3) department of workforce development established by IC 22-4.1-2-1;by sharing information concerning any suspected improper classification by a contractor of an individual as an independent contractor (as defined in IC 22-3-6-1(b)(7) or IC 22-3-7-9(b)(5)).(d) For purposes of IC 5-14-3-4, information shared under this section is confidential, may not be published, and is not open to public inspection.(e) An officer or employee of the department who knowingly or intentionally discloses information that is confidential under this section commits a Class A misdemeanor.As added by P.L.164-2009, SEC.1.