Indiana Code
Chapter 3. Duties, Powers, and Responsibilities
6-8.1-3-8.5. Taxpayer Hearings

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 hearing that the taxpayer is entitled to:
(1) have a representative qualified under section 8 of this chapter present at the hearing; and
(2) record the hearing.
(d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:
(1) intends to record the hearing; and
(2) will provide a copy of the recording to the taxpayer.
As added by P.L.332-1989(ss), SEC.24.

Structure Indiana Code