Indiana Code
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 - Sec. 1. (a) The department has the primary responsibility for...

6-8.1-3-2. Employees; Hiring; Compensation; Conflict of Interest - Sec. 2. (a) The commissioner, with the governor's approval, may...

6-8.1-3-2.2. Unauthorized Investigations or Surveillance - Sec. 2.2. (a) This section does not: (1) apply to...

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...

6-8.1-3-2.6. Certification of Compliance With Employee Evaluation Criteria - Sec. 2.6. The commissioner shall certify in the report submitted...

6-8.1-3-3. Adoption of Rules; Copies of Rules and Statements - Sec. 3. (a) The department shall adopt, under IC 4-22-2,...

6-8.1-3-3.5. Guidelines Available for Public Inspection and Copying; Letters of Findings; Removal of Information - Sec. 3.5. (a) Subject to subsection (b), the department shall...

6-8.1-3-4. Forms; Electronic Format - Sec. 4. The department has the sole authority to furnish...

6-8.1-3-5. Signature on Documents - Sec. 5. All notices, summons, warrants, waivers, demands, or other...

6-8.1-3-6. Records; Audit - Sec. 6. (a) The department shall maintain, for a period...

6-8.1-3-7. Reciprocal Information Agreements; Cooperation of Other Agencies; Submission of Required Electronic File of Information - Sec. 7. (a) The department may enter into reciprocal agreements...

6-8.1-3-7.1. Department Agreement to Provide Information to County Treasurer or Fiscal Officer; Electronic Format; Information May Not Be Disclosed - Sec. 7.1. (a) As used in this section, "fiscal officer"...

6-8.1-3-8. Representation of Taxpayers Before Department; Qualifications; Requirements - Sec. 8. (a) The department may prescribe qualifications a person...

6-8.1-3-8.5. Taxpayer Hearings - Sec. 8.5. (a) This section applies to a hearing conducted...

6-8.1-3-9. Office Space - Sec. 9. The state of Indiana shall provide suitable office...

6-8.1-3-10. Contracts for Services - Sec. 10. (a) The department may enter into contracts with...

6-8.1-3-11. Mailing of Documents - Sec. 11. (a) As used in this section, "secure electronic...

6-8.1-3-11.2. Notice Statement; Documents That Establish a Deadline - Sec. 11.2. In the case of a notice to a...

6-8.1-3-12. Powers; Department; County Treasurer; Audits; Appraisals; Investigations; Statistical Sampling - Sec. 12. (a) The department may audit any returns filed...

6-8.1-3-13. Criminal Prosecutions; Civil Actions - Sec. 13. (a) The attorney general and the respective county...

6-8.1-3-14. Motor Fuel Taxes; Apportionment on Allocation Basis; Reciprocal Agreements; International Fuel Tax Agreement - Sec. 14. (a) The department, on behalf of the state,...

6-8.1-3-15. Report; Uncollectible Delinquent Tax Liabilities - Sec. 15. Before February 1 of each year, the department...

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 - Sec. 16. (a) The department shall prepare a list of...

6-8.1-3-17. Settlement of Tax Liability Disputes; Waiver of Interest and Penalties - Sec. 17. (a) Before an original tax appeal is filed...

6-8.1-3-18. Repealed - As added by P.L.24-1992, SEC.58. Amended by P.L.18-1994, SEC.40. Repealed...

6-8.1-3-19. Repealed - As added by P.L.12-1995, SEC.98. Amended by P.L.2-1996, SEC.219. Repealed...

6-8.1-3-20. Duty to Enter a Memorandum of Understanding With the Indiana Gaming Commission - Sec. 20. (a) The department shall enter a memorandum of...

6-8.1-3-21. Indiana to Become Member of Multistate Tax Commission; Cost of Membership - Sec. 21. (a) As used in this section, "associate member"...

6-8.1-3-21.2. Information Sharing Concerning Construction Workers Misclassified as Independent Contractors - Sec. 21.2. (a) This section applies after December 31, 2009....

6-8.1-3-23. Information Sharing; Business Formation - Sec. 23. The department shall, in coordination with the secretary...

6-8.1-3-25. Deposit of Amounts Collected Under an Amnesty Program - Sec. 25. Notwithstanding any other law, the department shall deposit...

6-8.1-3-26. Report; Geographic Information Systems Mapping of Local Income Tax Collection - Sec. 26. The department shall, before September 1 of each...

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 - Sec. 27. (a) The appropriate county officer, as designated by...

6-8.1-3-28. Procedures When Tax Is Distributed to a County in Error - Sec. 28. (a) If the department determines that an amount...