reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-1. Definitions

Sec. 1. The following definitions apply throughout this chapter:
(1) "Claimant agency" means:
(A) any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or
(B) a political subdivision that has an agreement with a clearinghouse established under section 3.5 of this chapter.
(2) "Clearinghouse" refers to a clearinghouse registered with the department under section 3.5(c) of this chapter.
(3) "Debtor" means any person or legal entity that is delinquent in paying a debt to a claimant agency that has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy.
(4) "Debt" means any liquidated amount owed and due to a Title IV-D agency of another state, or to any claimant agency which has accrued through contract, subrogation, assignment for purposes of collection, tort, operation of law, or any other legal theory, regardless of whether there is an outstanding judgment for that sum.
(5) "Investment pool" has the meaning set forth in IC 5-13-9-11.
(6) "Political subdivision" has the meaning set forth in IC 36-1-2-13.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.3; P.L.277-2003, SEC.1; P.L.239-2017, SEC.24; P.L.117-2018, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-2. Debt Owed to Claimant Agency; Agency's Entitlement to Debtor's Refund

Sec. 2. If a debtor owes a claimant agency a certified delinquent debt that agency is entitled to have the department set off the tax refund against the delinquent debt.
As added by Acts 1981, P.L.97, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-3. Application for Set Off

Sec. 3. (a) To obtain a set off by the department, a claimant agency described in section 1(1)(A) of this chapter must file an application for the set off with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the department.
(b) To obtain a set off by the department, a claimant agency described in section 1(1)(B) of this chapter must direct the clearinghouse with which the claimant agency has an agreement to file an application for the set off on behalf of the claimant agency before a date determined by the department and published on the department's Internet web site.
(c) The department shall prescribe the form of and the contents of the application.
(d) An application filed under this section is effective only for the purpose of set off of tax refunds that are payable for the calendar year for which an application is filed.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.25; P.L.117-2018, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-3.5. Clearinghouse for Claimant Agencies That Are Political Subdivisions; Purposes; Registration; Agreement

Sec. 3.5. (a) As used in this section, "claimant agency" refers only to a claimant agency described in section 1(1)(B) of this chapter.
(b) The department may enter into a contract with a nonprofit entity organized in Indiana that represents political subdivisions to establish a clearinghouse for the following purposes:
(1) To compile and consolidate debts of claimant agencies in a format that is consistent with the department's requirements for the set off of tax refunds under this chapter.
(2) To act as an intermediary on behalf of a claimant agency with respect to the department for purposes of this chapter.
(3) To submit an application for the set off of tax refunds with the department on behalf of a claimant agency under section 3(b) of this chapter.
(4) To provide any other assistance to a claimant agency or the department that the department considers appropriate. Assistance under this subdivision may include authorization for the clearinghouse to establish and maintain a toll free telephone number that enables a debtor to make inquiries concerning a tax refund set off under this chapter.
(c) A clearinghouse must register with the department. The department may recognize only one (1) clearinghouse to represent political subdivisions at any given time.
(d) A political subdivision may enter into an agreement with a clearinghouse registered under subsection (c) to carry out activities on behalf of the political subdivision as authorized in the agreement.
(e) The department may adopt rules under IC 4-22-2 that set forth the procedures and format requirements that must be included in an agreement entered into under subsection (d).
As added by P.L.239-2017, SEC.26. Amended by P.L.117-2018, SEC.7.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-4. Determination of Entitlement to Refund; Notification of Claimant Agency

Sec. 4. After the department receives an application for a set off pursuant to section 3 of this chapter, the department shall determine whether the debtor is entitled to a tax refund. If the department determines the debtor is entitled to a tax refund, it shall notify the claimant agency of this fact.
As added by Acts 1981, P.L.97, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-5. Notice by Claimant Agency of Intent to Have Refund Set Off

Sec. 5. (a) After a claimant agency receives notice that a debtor is entitled to a tax refund from the department, the claimant agency or the clearinghouse, as provided in subsection (b), must within fifteen (15) days of the receipt of the notice of a tax refund send written notice to the debtor and the department of its intent to have the tax refund set off. This notice must clearly set forth the basis for the claim to the debt and set off.
(b) An agreement described in section 3.5(d) of this chapter may provide that the clearinghouse is responsible for sending written notice to the debtor described in subsection (a) on behalf of a claimant agency described in section 1(1)(B) of this chapter.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-6. Contest of Agency's Claim; Notice

Sec. 6. A debtor who receives written notice pursuant to section 5 of this chapter is entitled to contest the claimant agency's right to the debt and set off at a hearing only if the debtor, not later than thirty (30) days after the date the written notice was mailed to the debtor, mails to the claimant agency written notice that the debtor intends to contest the claimant agency's right to the debt.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.10; P.L.150-2018, SEC.4.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-7. Hearing on Contest of Agency's Claim

Sec. 7. (a) This subsection applies to a claimant agency described in section 1(1)(A) of this chapter. If a claimant agency receives written notice that a debtor intends to contest its claim to a debt and set off, the claimant agency shall hold a hearing under IC 4-21.5-3.
(b) This subsection applies to a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. If a claimant agency receives written notice that a debtor intends to contest the claim to a debt and set off following the notice provided under section 5 of this chapter, the claimant agency shall send written notice of and hold a hearing as provided in subsection (c).
(c) A notice issued by a political subdivision under subsection (b) must state substantially the following:
(1) The political subdivision's basis for the claim to the debt and set off.
(2) The date on which the political subdivision submitted the debt owed by the debtor for a tax refund set off under this chapter.
(3) The date, time, and place at which the political subdivision will conduct the hearing.
(4) The procedures under which the hearing will be conducted.
(5) A statement that in addition to the amount of the debt owed by the debtor, the total amount of the set off of the debtor's tax refund may include the following fees for processing the set off of the debtor's tax refund, as applicable:
(A) The collection fee described in section 10(a) of this chapter.
(B) One (1) or more local collection assistance fees described in section 10(b) of this chapter.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.7-1987, SEC.7; P.L.239-2017, SEC.28; P.L.117-2018, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-8. Certification of Debt; Payment to Agency

Sec. 8. After a final determination of the validity of a debt due a claimant agency pursuant to sections 6 and 7 of this chapter, the claimant agency shall certify to the department the amount owed by the debtor to the claimant agency that is subject to set off. Upon receipt of certification of a debt, the department shall set off the appropriate amount and pay it to:
(1) the appropriate claimant agency; or
(2) the clearinghouse for deposit in the clearinghouse's account in the investment pool established under IC 5-13-9-11(e).
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.12.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-9. Notice to Debtor of Action Taken; Accounting

Sec. 9. If the department sets off a debtor's tax refund pursuant to this chapter, it shall serve the debtor written notice of the action and an accounting of the action taken on any refund.
As added by Acts 1981, P.L.97, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-10. Collection Fees

Sec. 10. (a) The department of state revenue may charge a debtor a fee of ten percent (10%) of any debts collected under this chapter as a collection fee for the department's services, not including any local collection assistance fees charged under subsection (b).
(b) This subsection applies to a debt collected for a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. A local collection assistance fee not to exceed twenty dollars ($20) shall be imposed on each debt submitted by the claimant agency and collected through a set off under this chapter. The board of the nonprofit organization that operates the clearinghouse registered under section 3.5 of this chapter shall determine the amount of the fee by resolution. Notwithstanding any law concerning delinquent accounts, charges, fees, loans, taxes, or other indebtedness, the local collection assistance fee shall be added to the amount due the claimant agency when the collection is made, not including any fee charged by the department of state revenue under subsection (a). A fee collected under this subsection shall be distributed by the department to:
(1) the nonprofit entity with which the department has entered into a contract under section 3.5(b) of this chapter; or
(2) at the direction of the nonprofit entity, the nonprofit entity's account held by the investment pool.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.4; P.L.103-2007, SEC.4; P.L.239-2017, SEC.29; P.L.117-2018, SEC.13; P.L.236-2023, SEC.92.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-11. Combined Returns

Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as defined in this chapter. If a timely defense is raised that the refund is based on a combined application of a debtor and a nondebtor, then set off shall only be effected against the debtor's share of the refund.
As added by Acts 1981, P.L.97, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-12. Order of Priority in Multiple Claims to Refunds

Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order:
(1) Department of state revenue.
(2) Child support bureau.
(3) Department of workforce development.
(4) Family and social services administration for claims concerning the Temporary Assistance for Needy Families (TANF) program.
(5) Family and social services administration for claims concerning the federal Supplemental Nutrition Assistance Program (SNAP).
(6) Family and social services administration for claims concerning the Child Care and Development Fund (CCDF).
(7) Approved postsecondary educational institutions (as defined in IC 21-7-13-6).
(8) Office of judicial administration for claims concerning the court technology fund.
(9) A claimant agency described in section 1(1)(A) of this chapter:
(A) that is not listed in subdivisions (1) through (8); and
(B) that enters into a formal agreement with the department after December 31, 2017.
The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency entered into a formal agreement with the department.
(10) United States Internal Revenue Service.
(11) A claimant agency described in section 1(1)(A) of this chapter that is not identified in the order priority under subdivisions (1) through (9). The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency has filed a written notice with the department of its intention to effect collection through a set off under this chapter.
(12) A claimant agency described in section 1(1)(B) of this chapter. The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that the clearinghouse representing the claimant agency files an application on behalf of the claimant agency to effect collection through a set off under this chapter.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.30; P.L.86-2018, SEC.82; P.L.146-2018, SEC.22; P.L.161-2018, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.5. Set Off of Refunds › 6-8.1-9.5-13. Disclosure of Information and Records; Taxpayers; Child Support Obligations

Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of law prohibiting disclosure of a taxpayer's records or information, all information exchanged among the department, the claimant agency, a clearinghouse registered under section 3.5 of this chapter, and the debtor necessary to accomplish the purpose of this chapter is lawful.
(b) Whenever the child support bureau of the department of child services seeks to enforce a child support obligation through a setoff against a debtor's tax refund, the department shall make the following information available to that agency and to any other state's Title IV-D agency that is enforcing the child support order against the debtor:
(1) The debtor's Social Security account number (or numbers, if the debtor has more than one (1) number).
(2) The debtor's home address.
As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.5; P.L.2-1992, SEC.73; P.L.145-2006, SEC.20; P.L.239-2017, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-1. "Debt"

Sec. 1. As used in this chapter, "debt" means a delinquent state tax or nontax debt certified by the treasurer of state or a federal nontax debt certified by a federal official. The term includes, but is not limited to, fines, fees, penalties, and other nontax assessments imposed by or payable to the state or federal government that are finally determined to be due and owing.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-2. "Federal Official"

Sec. 2. As used in this chapter, "federal official" means a unit or official of the federal government that:
(1) is charged with the collection of nontax liabilities payable to the federal government; and
(2) has the authority to make offsets under an offset agreement.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-3. "Offset Agreement"

Sec. 3. As used in this chapter, "offset agreement" means an agreement between the office of management and budget and the Secretary of the Treasury of the United States authorized by this chapter.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-4. "Person"

Sec. 4. As used in this chapter, "person" means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, or assignee, any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or any combination of such individuals or entities.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-5. "State Payments"

Sec. 5. (a) As used in this chapter, "state payments" includes tax refunds and any vendor or contractor payments made by the state to any person, including expense reimbursements to an employee of the state.
(b) The term does not include salary, wages, pension payments, and any other type, class, or amount of payment that the office of management and budget determines has an impact on the health or welfare of the citizens of Indiana and should not be subject to an offset agreement.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-6. "Tax Refund"

Sec. 6. As used in this chapter, "tax refund" means an amount described as a refund of tax under the provision of the state tax law that authorized the payment of the refund.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-7. Authorization to Enter Into an Offset Agreement

Sec. 7. Notwithstanding any other law, the office of management and budget may enter into an offset agreement with the Secretary of the Treasury of the United States to participate in a reciprocal Treasury Offset Program under 31 U.S.C. 3716 for the collection of any debts owed to the state or to state agencies from federal payments to vendors, contractors, and taxpayers. The offset agreement may provide for the federal government to submit nontax debts owed to federal agencies for offset against state payments otherwise due and owing to taxpayers and to vendors and contractors providing goods or services to the state or to the state's departments, agencies, or institutions.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-8. Powers of a Federal Official Under an Offset Agreement

Sec. 8. If the office of management and budget enters into an offset agreement, a federal official may do the following as provided in the offset agreement:
(1) Certify to the office of management and budget the existence of a person's delinquent nontax debt owed by the person to the federal government, by providing:
(A) the full name and address of the person and any other names known to be used by the person;
(B) the person's Social Security number or federal tax identification number;
(C) the amount of the person's federal nontax debt;
(D) a statement certifying that the person's federal nontax debt is past due, that due process has been provided to the person, and that the person's federal nontax debt is legally enforceable in the amount certified, which may be provided in procedures for certifying payments as specified in the offset agreement; and
(E) any other information required by the offset agreement.
(2) Request the office of management and budget to withhold any state payment to which the person is entitled.
(3) Retain a part of the proceeds of any federal administrative setoff authorized by the federal offset program.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 9.7. Treasury Offset Program › 6-8.1-9.7-10. Authorization to Establish a Reasonable Administrative Fee

Sec. 10. (a) The office of management and budget may, by rule, establish a reasonable administrative fee to be charged to a person for the provision of the state offset of a federal debt or the federal offset of a state debt.
(b) A fee authorized by this section is a separate debt and may be withheld from any refund, reimbursement, or other money held for the person.
(c) The office of management and budget may charge the person who is the subject of the state offset of a federal debt or the federal offset of a state debt the fee authorized by this section.
(d) Any fees collected under this section may be retained by the office of management and budget and used for the costs of the intercept program, including reporting, and for costs associated with other revenue generation and cost savings initiatives as determined by the office of management and budget.
As added by P.L.293-2013(ts), SEC.33.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-1. Liability for Interest

Sec. 1. (a) If a person fails to file a return for any of the listed taxes, fails to pay the full amount of tax shown on the person's return by the due date for the return or the payment, or incurs a deficiency upon a determination by the department, the person is subject to interest on the nonpayment.
(b) The interest for a failure described in subsection (a) is the adjusted rate established by the commissioner under subsection (c), from the due date for payment. The interest applies to:
(1) the full amount of the unpaid tax due if the person failed to file the return;
(2) the amount of the tax that is not paid, if the person filed the return but failed to pay the full amount of tax shown on the return; or
(3) the amount of the deficiency.
(c) The commissioner shall establish an adjusted rate of interest for a failure described in subsection (a) and for an excess tax payment on or before November 1 of each year. For purposes of subsection (b), the adjusted rate of interest shall be the percentage rounded to the nearest whole number that equals two (2) percentage points above the average investment yield on state general fund money for the state's previous fiscal year, excluding pension fund investments, as determined by the treasurer of state on or before October 1 of each year and reported to the commissioner. For purposes of IC 6-8.1-9-2(c), the adjusted rate of interest for an excess tax payment must be the same as the adjusted rate of interest determined under this subsection for a failure described in subsection (a). The adjusted rates of interest established under this subsection shall take effect on January 1 of the immediately succeeding year.
(d) For purposes of this section, the filing of a substantially blank or unsigned return does not constitute a return.
(e) Except as provided by IC 6-8.1-3-17(c), IC 6-8.1-3-17(e), IC 6-8.1-5-2, and section 2.1(k) of this chapter, the department may not waive the interest imposed under this section.
(f) Subsections (a) through (c) do not apply to a motor carrier fuel tax return.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.60-1990, SEC.13; P.L.48-1994, SEC.3; P.L.2-1995, SEC.36; P.L.2-2005, SEC.23; P.L.236-2005, SEC.2; P.L.1-2006, SEC.147; P.L.211-2007, SEC.43; P.L.113-2014, SEC.13; P.L.214-2018(ss), SEC.14; P.L.234-2019, SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-2. Repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.55-1990, SEC.2; P.L.60-1990, SEC.14. Repealed by P.L.1-1991, SEC.69.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-3. Failure to File Return; Preparation by Department; Penalty

Sec. 3. (a) If a person fails to file a return on or before the due date, the department shall send him a notice, by United States mail, stating that he has thirty (30) days from the date the notice is mailed to file the return. If the person does not file the return within the thirty (30) day period, the department may prepare a return for him, based on the best information available to the department. The department prepared return is prima facie correct.
(b) If the department prepares a person's return under this section, the person is subject to a penalty of twenty percent (20%) of the unpaid tax. In the absence of fraud, the penalty imposed under this section is in place of and not in addition to the penalties imposed under any other section.
As added by Acts 1980, P.L.61, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-3.5. Failure to File Return; Penalty for Past Due Returns

Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maximum of five hundred dollars ($500).
As added by P.L.131-2008, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-4. Failure to File Return; Fraudulent Intent to Evade Tax; Penalty

Sec. 4. (a) If a person fails to file a return or to make a full tax payment with that return with the fraudulent intent of evading the tax, the person is subject to a penalty.
(b) The amount of the penalty imposed for a fraudulent failure described in subsection (a) is one hundred percent (100%) multiplied by:
(1) the full amount of the tax, if the person failed to file a return; or
(2) the amount of the tax that is not paid, if the person failed to pay the full amount of the tax.
(c) In addition to the civil penalty imposed under this section, a person who knowingly fails to file a return with the department or fails to pay the tax due under IC 6-6-5, IC 6-6-5.1, or IC 6-6-5.5 commits a Class A misdemeanor.
(d) The penalty imposed under this section is imposed in place of and not in addition to the penalty imposed under section 2.1 of this chapter.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.26-1985, SEC.16; P.L.6-1987, SEC.14; P.L.335-1989(ss), SEC.24; P.L.1-1991, SEC.71; P.L.181-1999, SEC.8; P.L.131-2008, SEC.32.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-6. Failure to File Information Return; Penalty

Sec. 6. (a) As used in this section, "information return" means the following when a statute or rule requires the following to be filed with the department:
(1) Schedule K-1 of form IT-20S, IT-41, or IT-65.
(2) Any form, statement, or schedule required to be filed with the department with respect to an amount from which tax is required to be deducted and withheld under IC 6 or from which tax would be required to be deducted and withheld but for an exemption under IC 6.
(3) Any form, statement, or schedule required to be filed with the Internal Revenue Service under 26 C.F.R. 301.6721-1(g) (1993).
The term does not include form IT-20FIT, IT-20S, IT-20SC, IT-41, or IT-65.
(b) If a person fails to file an information return required by the department, or fails to electronically file an information return that is required by the department to be filed in an electronic format, a penalty of ten dollars ($10) for:
(1) each failure to file a timely return; or
(2) each failure to electronically file a timely return required by the department to be in an electronic format;
not to exceed twenty-five thousand dollars ($25,000) in any one (1) calendar year, is imposed.
(c) For purposes of this section, the filing of a substantially blank or unsigned return does not constitute a return.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.18-1994, SEC.45; P.L.234-2019, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-7. Maximum and Minimum Penalties

Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assessed under those sections is five dollars ($5).
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.383-1987(ss), SEC.2; P.L.1-1991, SEC.72; P.L.71-1993, SEC.27.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-8. Repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.149-1986, SEC.39. Repealed by P.L.107-1987, SEC.50.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-12. Additional Penalty; Failure to Participate in Amnesty Program

Sec. 12. (a) This section applies to a penalty related to a tax liability to the extent that the:
(1) tax liability is for a listed tax;
(2) tax liability was due and payable, as determined under IC 6-8.1-3-17(d), for a tax period ending before January 1, 2013;
(3) department establishes an amnesty program for the tax liability under IC 6-8.1-3-17(c);
(4) individual or entity from which the tax liability is due was eligible to participate in the amnesty program described in subdivision (3); and
(5) tax liability is not paid:
(A) in conformity with a payment program acceptable to the department that provides for payment of the unpaid listed taxes in full in the manner and time established in a written payment program agreement entered into between the department and the taxpayer under IC 6-8.1-3-17(c); or
(B) if clause (A) does not apply, before the end of the amnesty period established by the department.
(b) Subject to subsection (c), if a penalty is imposed or otherwise calculated under any combination of:
(1) IC 6-8.1-1-8;
(2) section 2.1 of this chapter;
(3) section 3 of this chapter;
(4) section 3.5 of this chapter;
(5) section 4 of this chapter;
(6) section 5 of this chapter;
(7) section 6 of this chapter;
(8) section 7 of this chapter;
(9) section 9 of this chapter; or
(10) IC 6-6;
an additional penalty is imposed under this section. The amount of the additional penalty imposed under this section is equal to the sum of the penalties imposed or otherwise calculated under the provisions listed in subdivisions (1) through (10).
(c) The additional penalty provided by subsection (b) does not apply if all of the following apply:
(1) The department imposes a penalty on a taxpayer or otherwise calculates the penalty under the provisions described in subsection (b)(1) through (b)(10).
(2) The taxpayer against whom the penalty is imposed:
(A) timely files an original tax appeal in the tax court under IC 6-8.1-5-1; and
(B) contests the department's imposition of the penalty or the tax on which the penalty is based.
(3) The taxpayer meets all other jurisdictional requirements to initiate the original tax appeal.
(4) Either the:
(A) tax court enjoins collection of the penalty or the tax on which the penalty is based under IC 33-26-6-2; or
(B) department consents to an injunction against collection of the penalty or tax without entry of an order by the tax court.
(d) The additional penalty provided by subsection (b) does not apply if the taxpayer:
(1) has a legitimate hold on making the payment as a result of an audit, bankruptcy, protest, taxpayer advocate action, or another reason permitted by the department;
(2) had established a payment plan with the department before May 12, 2015; or
(3) verifies with reasonable particularity that is satisfactory to the commissioner that the taxpayer did not ever receive notice of the outstanding tax liability.
As added by P.L.236-2005, SEC.3. Amended by P.L.1-2009, SEC.59; P.L.213-2015, SEC.94.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-13. Civil Penalties for Violations

Sec. 13. (a) A person that:
(1) obtains a permit, license plate, cab card, or any other credential issued by the registration center established under IC 6-8.1-4-4; and
(2) alters or violates the terms of the permit, license plate, cab card, or other credential under IC 6-8.1-4-4;
is subject to a civil penalty of five hundred dollars ($500) for the first violation and one thousand dollars ($1,000) for each subsequent violation.
(b) A person that:
(1) is required to obtain a permit, a license plate, a cab card, or other credential issued by the registration center established under IC 6-8.1-4-4; and
(2) operates without obtaining a permit, license plate, cab card, or other credential required under IC 6-8.1-4-4 or operates with an expired permit, license plate, cab card, or other credential required under IC 6-8.1-4-4;
is subject to a civil penalty of five thousand dollars ($5,000) for each violation.
(c) A civil penalty imposed under this section:
(1) shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1; and
(2) is in addition to any fines levied by a court.
As added by P.L.176-2006, SEC.7. Amended by P.L.218-2017, SEC.59.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 10. Penalties and Interest › 6-8.1-10-14. Deposit of Penalties and Interest for Certain Taxes

Sec. 14. (a) Except as otherwise provided in this section or by the provisions of a listed tax, any penalties and interest resulting from a listed tax shall be deposited as if it were the listed tax to which the penalty and interest are associated.
(b) In the case of penalties or interest paid with regard to a tax imposed under IC 6-3.5-1.1 (before its repeal), IC 6-3.5-6 (before its repeal), IC 6-3.5-7 (before its repeal), or IC 6-3.6 (local income tax), the penalties and interest shall be deposited in the state general fund.
(c) In the case of penalties or interest associated with the late payment of a tax imposed under IC 6-6-9, IC 6-6-9.5, IC 6-6-9.7, or IC 6-6-16, or the taxes imposed under IC 6-9 by local units, penalties and interest shall be distributed to the appropriate local unit and shall be distributed, spent, or otherwise managed in the same manner as the underlying tax.
(d) Amounts collected under IC 6-8.1-10-5 shall be deposited in the state general fund.
As added by P.L.194-2023, SEC.34.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 11. Transition › 6-8.1-11-1. Repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.98, SEC.1. Repealed by P.L.332-1989(ss), SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 11. Transition › 6-8.1-11-2. Legislative Findings

Sec. 2. The general assembly makes the following findings:
(1) A balance must be maintained between the need of the state for revenue collection and the right of Indiana citizens for freedom from governmental oppression.
(2) Guarantees must be established in Indiana law to ensure that the rights, privacy, and property of taxpayers are adequately protected during the assessment and collection of taxes.
(3) The Indiana tax system is based largely on voluntary compliance.
(4) The development of understandable tax laws and the education of taxpayers concerning the tax laws will improve voluntary compliance and the relationship between the state and taxpayers.
As added by P.L.332-1989(ss), SEC.36.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 11. Transition › 6-8.1-11-3. Taxpayer Rights Advocate Office; Duties

Sec. 3. (a) The department shall appoint an employee to serve as a taxpayer rights advocate whose office shall act as an intermediary between taxpayers and the department to facilitate the resolution of taxpayer complaints and problems not resolved through the normal administrative channels or operational procedures within the department.
(b) The taxpayer rights advocate office shall perform the following duties:
(1) Receive and evaluate complaints and make appropriate recommendations to the commissioner.
(2) Identify statutes and regulations as well as policies and practices of the department that might inhibit the equitable treatment of taxpayers, and recommend alternatives to the commissioner.
(3) Provide expeditious service to taxpayers whose problems are not resolved through normal channels, including but not limited to:
(A) assisting taxpayers with matters that have been pending for an unreasonable length of time;
(B) assisting with matters where the taxpayer has been unable to communicate with the department; and
(C) working with department personnel to resolve the most complex and sensitive taxpayer problems.
As added by P.L.332-1989(ss), SEC.37. Amended by P.L.146-2020, SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 12. Taxpayer Education and Information Program › 6-8.1-12-2. Purpose

Sec. 2. The purpose of the program is to educate and inform all taxpayers, including the following:
(1) Businesses liable for taxes for the first time.
(2) Groups of taxpayers with a pattern of noncompliance.
(3) Employees of the department.
As added by P.L.332-1989(ss), SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 12. Taxpayer Education and Information Program › 6-8.1-12-3. Mandatory Program Projects

Sec. 3. The program must include the following projects:
(1) Communications with taxpayers listed in section 2 of this chapter that explain in simplified terms the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter.
(2) Communications with taxpayers described in section 2(1) of this chapter that explain in simplified terms the duties of the taxpayer and the most common areas of noncompliance by this group of taxpayers.
(3) Participation in small business seminars and similar programs organized by state and local agencies.
(4) Review and revision of taxpayer educational materials produced by the department to identify the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter.
(5) Implementation of a continuing education program for employees of the department, including the following:
(A) The application of new legislation and rules to taxpayer activities.
(B) Areas of recurring taxpayer noncompliance.
(C) Areas of inconsistent administration by the department.
As added by P.L.332-1989(ss), SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 14. Annual Public Hearing and Department Report › 6-8.1-14-1. Annual Public Hearing

Sec. 1. The department shall conduct a public hearing no later than July 1 of each year. The commissioner and the department employee responsible for the administration of each division established under IC 6-8.1-4 shall preside over the hearing.
As added by P.L.332-1989(ss), SEC.39.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 14. Annual Public Hearing and Department Report › 6-8.1-14-2. Taxpayer Input

Sec. 2. The department shall accept proposals from taxpayers at the hearing for changes in statutes and rules to better implement the findings set forth in IC 6-8.1-11-2.
As added by P.L.332-1989(ss), SEC.39. Amended by P.L.1-2010, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 14. Annual Public Hearing and Department Report › 6-8.1-14-3. Annual Report

Sec. 3. The department shall submit a report to the governor and legislative council no later than October 1 of each year. A report submitted under this section to the legislative council must be in an electronic format under IC 5-14-6.
As added by P.L.332-1989(ss), SEC.39. Amended by P.L.28-2004, SEC.68.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 14. Annual Public Hearing and Department Report › 6-8.1-14-4. Contents of Report

Sec. 4. The report prepared under section 3 of this chapter must include the following:
(1) Areas of recurring taxpayer noncompliance.
(2) A statistical study under IC 6-8.1-7-2 from the department audit process, including the following:
(A) The statute or rule violated by the taxpayers.
(B) The amount of tax involved.
(C) The industry or business of the taxpayers.
(D) The number of years in the audit period.
(E) The use of professional tax preparation assistance by the taxpayers.
(F) The filing of appropriate tax returns by the taxpayers.
(3) Recommendations for improving taxpayer compliance and department administration by the following:
(A) The adoption of new or amended statutes and rules.
(B) Improvements in the training of department employees.
(C) Improvements in taxpayer communication and education.
(D) Increases in the enforcement capability of the department.
(4) The certification required under IC 6-8.1-3-2.6.
(5) The following information:
(A) The number of taxpayers.
(B) The amount of gross collections.
(C) The amount of net collections.
(D) The amount of refunds.
(E) The amount of collection allowances.
(F) The amount of administrative costs.
(G) The amount of delinquencies by type of tax collected by the department.
As added by P.L.332-1989(ss), SEC.39. Amended by P.L.130-2018, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-1. "Charges for Mobile Telecommunications Service" Defined

Sec. 1. As used in this chapter, "charges for mobile telecommunications service" means any charge for or associated with the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, or any charge for or associated with a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customer's home service provider regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-2. "Customer" Defined

Sec. 2. (a) As used in this chapter, except as provided in subsection (b), "customer" means:
(1) the person or entity that contracts with the home service provider for mobile telecommunications service; or
(2) if the end user of mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service, but this subdivision applies only for the purpose of determining the place of primary use.
(b) The term "customer" does not include:
(1) a reseller of mobile telecommunications service; or
(2) a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-3. "Designated Data Base Provider" Defined

Sec. 3. As used in this chapter, "designated data base provider" means a corporation, an association, or other entity representing the state and political subdivisions of the state that is responsible for providing an electronic data base under section 15 of this chapter and approved by the department.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-4. "Enhanced Zip Code" Defined

Sec. 4. As used in this chapter, "enhanced ZIP code" means a United States postal ZIP code of nine (9) or more digits.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-5. "Home Service Provider" Defined

Sec. 5. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-6. "Licensed Service Area" Defined

Sec. 6. As used in this chapter, "licensed service area" means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-7. "Mobile Telecommunications Service" Defined

Sec. 7. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999.
As added by P.L.104-2002, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8.1. Department of State Revenue; Tax Administration › Chapter 15. Taxing Situs of Mobile Telecommunications Service › 6-8.1-15-8. "Place of Primary Use" Defined

Sec. 8. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be:
(1) the residential street address or the primary business street address of the customer; and
(2) within the licensed service area of the home service provider.
As added by P.L.104-2002, SEC.2.