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.