reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 14. Motorsports Admissions Fee › 6-8-14-9. Expiration of Admissions Fee

Sec. 9. The admissions fee expires on the later of:
(1) the date on which the Indiana finance authority certifies to the Indiana motorsports commission, the department of state revenue, and the qualified motorsports facility that all bonds issued by the Indiana finance authority under IC 5-1-17.5 are no longer deemed outstanding; or
(2) the date on which the department of state revenue certifies to the Indiana finance authority, the Indiana motorsports commission, and the qualified motorsports facility that the aggregate amount of credits provided to the owner or owners of the qualified motorsports facility under IC 4-10-23 equals or exceeds the aggregate of the amount of the appropriations made to the Indiana motorsports commission and used to pay rent by the Indiana motorsports commission to the Indiana finance authority under any lease entered into between the Indiana finance authority and the Indiana motorsports commission under IC 5-1-17.5 and any expenses that are incurred by the Indiana finance authority or the Indiana motorsports commission under IC 5-1-17.5 and are not paid out of such rent.
As added by P.L.233-2013, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax › 6-8-15-3. "Nonprofit Agricultural Organization"

Sec. 3. As used in this chapter, "nonprofit agricultural organization" means an organization:
(1) that is exempt from taxation under Section 501(c)(5) of the Internal Revenue Code;
(2) that is domiciled in Indiana;
(3) that was in existence before 1950; and
(4) the members of which include residents of every county in Indiana.
As added by P.L.154-2020, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax › 6-8-15-4. "Nonprofit Agricultural Organization Coverage"

Sec. 4. As used in this chapter, "nonprofit agricultural organization coverage" means health benefit coverage that is:
(1) sponsored by:
(A) a nonprofit agricultural organization; or
(B) an affiliate of a nonprofit agricultural organization;
(2) offered only to:
(A) members of the nonprofit agricultural organization; and
(B) families of the members of the nonprofit agricultural organization;
(3) deemed by the nonprofit agricultural organization to be important in assisting its members to live long and productive lives; and
(4) offered to members of the nonprofit agricultural organization in every county in Indiana.
As added by P.L.154-2020, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax › 6-8-15-5. Nonprofit Agricultural Organization Health Coverage Tax; Election to Be Subject to Adjusted Gross Income Tax

Sec. 5. If an organization provides nonprofit agricultural organization coverage in Indiana, the organization is subject to a nonprofit agricultural organization health coverage tax under this chapter unless the organization:
(1) files a notice of election with the insurance commissioner and the commissioner of the department on or before November 30 of a taxable year; and
(2) states in the notice of election that the organization elects to be subject to the tax imposed under IC 6-3-1 through IC 6-3-7 for the taxable year.
As added by P.L.154-2020, SEC.38. Amended by P.L.194-2023, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 1. Definitions and Applicability › 6-8.1-1-1.5. "Commissioner"

Sec. 1.5. Except as provided in section 3 of this chapter, "commissioner" refers to the commissioner of the department.
As added by P.L.332-1989(ss), SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 1. Definitions and Applicability › 6-8.1-1-3. "Person"

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.8-1993, SEC.103.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 1. Definitions and Applicability › 6-8.1-1-4. "Due Date"

Sec. 4. "Due date" means the last date on which a particular act, such as filing a return or making a payment, may be performed and still be on time. If an extension of time is allowed for performing a particular act, the "due date" is the last day of the extension period.
As added by Acts 1980, P.L.61, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 1. Definitions and Applicability › 6-8.1-1-5. Repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.77, SEC.20; P.L.73-1983, SEC.15; P.L.76-1985, SEC.5. Repealed by P.L.192-2002(ss), SEC.191.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 1. Definitions and Applicability › 6-8.1-1-6. Application of Article; Conflicts With Other Laws

Sec. 6. The provisions of this article apply for the purposes of imposing, collecting, and administering the listed taxes. However, if a provision of this article conflicts with a provision of the law relating to any of the listed taxes, the provision of the law relating to the listed tax controls for purposes of imposing, collecting, or administering that listed tax.
As added by Acts 1980, P.L.61, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 1. Definitions and Applicability › 6-8.1-1-8. Applicability of Law; Determination of Rights and Duties

Sec. 8. (a) This chapter and IC 6-8.1-2 through IC 6-8.1-10-1 (except IC 6-8.1-5-2) apply after December 31, 1980, regardless of when the tax liability arose. If the tax liability was assessed before January 1, 1981, the rights and duties of the taxpayer and the state are determined (except for interest on the liability for which IC 6-8.1-10-1 applies beginning January 1, 1981) with regard to the assessment, hearing, and appeals procedures and limitations that existed at the time of the tax liability assessment and before January 1, 1981, notwithstanding the repeal of those procedures and limitations.
(b) Except as provided in subsection (c), IC 6-8.1-5-2 and IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply only with respect to taxes imposed for periods ending after December 31, 1980. Tax liabilities arising before January 1, 1981, are, with respect to additions to tax and penalties, determined, administered, and assessed under the appropriate listed tax laws in effect on December 31, 1980, instead of under this article. The rights and duties of the taxpayers and the state under those laws are fully and completely preserved with respect to the additions to tax and penalties.
(c) IC 6-8.1-10-2.1 through IC 6-8.1-10-7 may apply to tax liabilities arising during any period that ends before January 1, 1981, if:
(1) the commissioner has not issued an assessment with respect to that prior period; or
(2) the commissioner has issued the assessment that is or may be the subject of a petition for reassessment and the commissioner's decision on that assessment has not been issued as of January 1, 1981, and the taxpayer elects to have all of IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply as fully as if those sections had been in effect at the time the tax liability arose. The election must be made within sixty (60) days after assessment or before June 1, 1981, whichever occurs last. An election under this subsection may not shorten the statute of limitations upon assessments otherwise applying to tax liabilities arising before January 1, 1981.
As added by P.L.332-1989(ss), SEC.20. Amended by P.L.1-1991, SEC.68; P.L.1-2010, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 1. Definitions and Applicability › 6-8.1-1-9. Due Dates That Fall on Saturday, Sunday, or a National Legal Holiday

Sec. 9. (a) If any due date or date required for a particular act by the taxpayer or the department falls on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act by the taxpayer or the department 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.
(b) If the due date of a particular act is later than the date otherwise provided for the act as a result to the due date falling on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the last date on which a proposed assessment or demand notice must be issued or the last day on which a refund claim may be filed shall be determined without regard to the original due date (including allowable extensions) falling on a Saturday, Sunday, or holiday.
As added by P.L.137-2022, SEC.82.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 1. Definitions and Applicability › 6-8.1-1-10. Special Due Dates for 2020

Sec. 10. (a) This section applies for purposes of determining:
(1) the last date on which a proposed assessment can be issued under IC 6-8.1-5;
(2) the date by which withholding payments were required to be made to meet the safe harbor requirements under IC 6-3-4-12 or IC 6-3-4-13;
(3) the date by which ninety percent (90%) of tax reasonably expected to be due under IC 6-8.1-6-1 is required to be paid;
(4) the last date on which a demand notice or tax warrant can be issued under IC 6-8.1-8;
(5) the last date on which a refund claim can be filed under IC 6-8.1-9-1;
(6) the first date on which interest can accrue on refunds under IC 6-8.1-9-2;
(7) the first date on which interest can be assessed under IC 6-8.1-10-1; and
(8) the due date for a return or payment under IC 6-2.3-6-1, IC 6-3-4-4.1, IC 6-5.5-6-3, or IC 6-8.1-10-2.1.
(b) For an estimated tax payment under IC 6-2.3-6-1, IC 6-3-4-4.1, or IC 6-5.5-6-3 that otherwise was due after March 23, 2020, and before July 15, 2020, the due date of the payment shall be treated as July 15, 2020.
(c) For a return or other tax payment under IC 6-2.3, IC 6-3, or IC 6-5.5, that otherwise was due after March 23, 2020, and before May 1, 2020, the due date of the return or tax payment shall be treated as July 15, 2020.
(d) For a return or other tax payment under IC 6-3 or IC 6-5.5 that otherwise was due after April 30, 2020, and before July 16, 2020, the due date of the return or tax payment shall be treated as:
(1) August 15, 2020, to the extent an action is determined without regard to a Saturday; or
(2) August 17, 2020, to the extent an action is permitted to be delayed due to a Saturday.
(e) A due date for payment determined under subsection (c) or (d) shall be treated as the due date by which a tax payment is required by meet minimum payment requirements for penalty deferment under:
(1) IC 6-3-4-12(k);
(2) IC 6-3-4-13(l); and
(3) IC 6-8.1-6-1(d).
(f) For a return or payment with regard to individual adjusted gross income tax under IC 6-3 for taxable years ending December 31, 2020, the due date shall be treated as:
(1) May 15, 2021, to the extent an action is determined without regard to a Saturday; or
(2) May 17, 2021, to the extent an action is permitted to be delayed due to a Saturday.
(g) This section expires December 31, 2024.
As added by P.L.137-2022, SEC.83.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 2. Department Organization › 6-8.1-2-1. Establishment

Sec. 1. The department of state revenue is established as an agency of the state of Indiana for the purpose of administering, collecting, and enforcing the taxes placed under its authority.
As added by Acts 1980, P.L.61, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 2. Department Organization › 6-8.1-2-2. Control by Governor

Sec. 2. The department is under the control of the governor, who shall appoint or employ the commissioner.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.100-2012, SEC.19.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 3. Duties, Powers, and Responsibilities › 6-8.1-3-1. Tax Administration, Collection, and Enforcement; Vehicle Excise Tax; Commercial Vehicle Excise Taxes

Sec. 1. (a) The department has the primary responsibility for the administration, collection, and enforcement of the listed taxes. In carrying out that responsibility, the department may exercise all the powers conferred on it under this article in respect to any of those taxes.
(b) In the case of the vehicle excise tax, the department has the responsibility to act only in the investigation, assessment, collection, and enforcement of the tax in instances of delinquency or evasion. Primary responsibility for the administration and collection of the tax remains with the agencies named in IC 6-6-5.
(c) In the case of commercial vehicle excise taxes that are payable to the bureau of motor vehicles and are not subject to apportionment under the International Registration Plan, the department has the responsibility to act only in the investigation, assessment, collection, and enforcement of the tax in instances of delinquency or evasion. Primary responsibility for the administration and collection of the tax remains with the bureau of motor vehicles.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.335-1989(ss), SEC.18; P.L.24-1992, SEC.57; P.L.181-1999, SEC.4; P.L.91-2006, SEC.9; P.L.256-2017, SEC.85.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 Indiana 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; P.L.56-2023, SEC.43.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 3. Duties, Powers, and Responsibilities › 6-8.1-3-18. Repealed

As added by P.L.24-1992, SEC.58. Amended by P.L.18-1994, SEC.40. Repealed by P.L.91-2006, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 3. Duties, Powers, and Responsibilities › 6-8.1-3-19. Repealed

As added by P.L.12-1995, SEC.98. Amended by P.L.2-1996, SEC.219. Repealed by P.L.64-2014, SEC.73.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 3. Duties, Powers, and Responsibilities › 6-8.1-3-28. Procedures When Tax Is Distributed to a County in Error

Sec. 28. (a) If the department determines that an amount of a listed tax has been distributed to a county, taxing district, or taxing unit in error or determines that all or part of the distribution was refunded subsequent to the distribution, the department shall notify the county treasurer and the county auditor of the excess distribution and request that the excess distribution be repaid to the department or that the department be permitted to offset the excess distribution against listed taxes. The notification under this section shall consist of:
(1) the listed tax for which the excess distribution occurred;
(2) the period to which the excess distribution relates; and
(3) the county, taxing district, or taxing unit that received the excess distribution.
(b) If the department is unable to obtain repayment from the county or obtain an agreement to offset against other listed taxes after a request by the department is made under subsection (a), the department may offset distributions of that listed tax or other listed taxes distributable to that county upon notification of:
(1) the listed tax from which the offset will be applied;
(2) in the case of an offset applied against local income tax, the particular share from which the offset will be obtained; and
(3) the amount of the repayment to be obtained.
The department may recover any excess distribution over a period of multiple distributions.
(c) The department shall attempt to apply any offset against the same listed tax as the over distribution or other listed taxes otherwise distributable to the county, taxing district, or taxing unit as closely as possible. If the department determines that such an offset is not practicable, the department shall offset the distribution against the local income tax distributions otherwise required under IC 6-3.6 and the state budget agency shall adjust the distributions of local income tax for the calendar year in which the offset occurs or will occur to reflect such distribution.
As added by P.L.137-2022, SEC.84.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 3. Duties, Powers, and Responsibilities › 6-8.1-3-29. Taxpayer Receipt for Intime Electronic Account Holders; Internet Web Page Estimating Allocation of Taxapayer's Adjusted Gross Income Taxes

Sec. 29. (a) This section applies to tax receipts for adjusted gross income taxes due and owing for a taxable year beginning after December 31, 2023.
(b) The department shall annually provide to an individual who is a resident of Indiana who:
(1) has an individual INTIME electronic account with the department; and
(2) filed an individual adjusted gross income (as defined in IC 6-3-1-3.5(a)) tax return with the department;
a taxpayer receipt.
(c) The department, in consultation with the budget agency, shall create the taxpayer receipt in a way that is easy to read and understand. The taxpayer receipt must include an explanation of the following:
(1) That all revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state general fund as required under IC 6-3-7-3(b).
(2) The manner in which state general fund revenues are appropriated by the general assembly, using the list of all appropriations compiled under IC 4-12-1-12, including the use of pie charts to graphically demonstrate how the revenues are expended.
The taxpayer receipt may include information concerning the use of other taxes paid by the taxpayer based on actual data or estimates.
(d) The taxpayer receipt shall be posted on the taxpayer's individual INTIME account.
(e) The department is prohibited from providing a taxpayer with a copy of the taxpayer receipt by mail.
(f) The department, in consultation with the budget agency, shall create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. The web page created under this subsection must contain the following elements:
(1) The web page must be conveniently and easily accessible.
(2) A link to the web page must be prominently displayed on the department's main website.
(3) The web page must provide an estimate of the allocation of the statewide spending of adjusted gross income tax revenue broken down under the following categories:
(A) Public Education.
(B) Higher Education.
(C) Social Services.
(D) Infrastructure.
(E) Criminal Justice.
(F) Economic Development.
(G) Environment and Natural Resources.
(H) Elected Officials.
(I) General Government.
The estimate under this subdivision must include the amount and the percentage of adjusted gross income tax revenue allocated to each category.
(4) The web page must provide an estimate of an individual taxpayer's contribution based on the individual's input of their adjusted gross income tax payments.
The department shall include a link to the web page created under this subsection on the Indiana individual income tax return, Form IT-40.
As added by P.L.239-2023, SEC.17.
2023 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.