Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-8.1-3-23 Information sharing; business formation
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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…
Ind. Code § 6-8.1-3-24 Expired
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As added by P.L.213-2015, SEC.92. Expired 7-1-2017 by P.L.213-2015, SEC.92.
Ind. Code § 6-8.1-3-25 Deposit of amounts collected under an amnesty program
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Sec. 25. Notwithstanding any other law, the department shall deposit the amounts collected under a tax amnesty program carried out under section 17 of this chapter after June 30, 2015, as follows: (1) County income tax collected under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7 (all …
Ind. Code § 6-8.1-3-27 Requirement for each county to periodically submit data to the
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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 stan…
Ind. Code § 6-8.1-3-28 Procedures when tax is distributed to a county in error
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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 coun…
Ind. Code § 6-8.1-3-29 Taxpayer receipt for INTIME electronic account holders;
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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…
Ind. Code § 6-8.1-3-3 Adoption of rules; copies of rules and statements
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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 metho…
Ind. Code § 6-8.1-3-3.5 Guidelines available for public inspection and copying; letters
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of findings; removal of information Sec. 3.5. (a) Subject to subsection (b), the department shall publish in the Indiana Register under IC 4-22-7-7 and make available for public inspection and copying under IC 5-14-3 information bulletins, revenue rulings (including, after comply…
Ind. Code § 6-8.1-3-4 Forms; electronic format
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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…
Ind. Code § 6-8.1-3-5 Signature on documents
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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…
Ind. Code § 6-8.1-3-6 Records; audit
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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 disbursemen…
Ind. Code § 6-8.1-3-7 Reciprocal information agreements; cooperation of other
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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 rel…
Ind. Code § 6-8.1-3-7.1 Department agreement to provide information to county
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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 …
Ind. Code § 6-8.1-3-8 Representation of taxpayers before department; qualifications;
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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 oc…
Ind. Code § 6-8.1-3-8.5 Taxpayer hearings
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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 h…
Ind. Code § 6-8.1-3-9 Office space
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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 tha…