Indiana Code
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.

Structure Indiana Code

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

6-8.1-3-2. Employees; Hiring; Compensation; Conflict of Interest

6-8.1-3-2.2. Unauthorized Investigations or Surveillance

6-8.1-3-2.5. Employee Evaluations Based on Revenue Collected or Tax Liability Assessed

6-8.1-3-2.6. Certification of Compliance With Employee Evaluation Criteria

6-8.1-3-3. Adoption of Rules; Copies of Rules and Statements

6-8.1-3-3.5. Guidelines Available for Public Inspection and Copying; Letters of Findings; Removal of Information

6-8.1-3-4. Forms; Electronic Format

6-8.1-3-5. Signature on Documents

6-8.1-3-6. Records; Audit

6-8.1-3-7. Reciprocal Information Agreements; Cooperation of Other Agencies; Submission of Required Electronic File of Information

6-8.1-3-7.1. Department Agreement to Provide Information to County Treasurer or Fiscal Officer; Electronic Format; Information May Not Be Disclosed

6-8.1-3-8. Representation of Taxpayers Before Department; Qualifications; Requirements

6-8.1-3-8.5. Taxpayer Hearings

6-8.1-3-9. Office Space

6-8.1-3-10. Contracts for Services

6-8.1-3-11. Mailing of Documents

6-8.1-3-11.2. Notice Statement; Documents That Establish a Deadline

6-8.1-3-12. Powers; Department; County Treasurer; Audits; Appraisals; Investigations; Statistical Sampling

6-8.1-3-13. Criminal Prosecutions; Civil Actions

6-8.1-3-14. Motor Fuel Taxes; Apportionment on Allocation Basis; Reciprocal Agreements; International Fuel Tax Agreement

6-8.1-3-15. Report; Uncollectible Delinquent Tax Liabilities

6-8.1-3-16. Outstanding Tax Warrants; List; Tax Releases; Motor Vehicle Title Tax Liens; Tax Collector Fees; Sheriffs; Internet Publication of List of Persons With Revoked or Nonrenewed Retail Merchant Certificates

6-8.1-3-17. Settlement of Tax Liability Disputes; Waiver of Interest and Penalties

6-8.1-3-18. Repealed

6-8.1-3-19. Repealed

6-8.1-3-20. Duty to Enter a Memorandum of Understanding With the Indiana Gaming Commission

6-8.1-3-21. Indiana to Become Member of Multistate Tax Commission; Cost of Membership

6-8.1-3-21.2. Information Sharing Concerning Construction Workers Misclassified as Independent Contractors

6-8.1-3-23. Information Sharing; Business Formation

6-8.1-3-25. Deposit of Amounts Collected Under an Amnesty Program

6-8.1-3-26. Report; Geographic Information Systems Mapping of Local Income Tax Collection

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

6-8.1-3-28. Procedures When Tax Is Distributed to a County in Error