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.
IC 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.