Chapter 3 - DUTIES, POWERS, AND RESPONSIBILITIES
- Section 6-8.1-3-1 - Tax administration, collection, and enforcement; vehicle excise tax; commercial vehicle excise taxes
- Section 6-8.1-3-2 - Employees; hiring; compensation; conflict of interest
- Section 6-8.1-3-2.2 - Unauthorized investigations or surveillance
- Section 6-8.1-3-2.5 - Employee evaluations based on revenue collected or tax liability assessed
- Section 6-8.1-3-2.6 - Certification of compliance with employee evaluation criteria
- Section 6-8.1-3-3 - Adoption of rules; copies of rules and statements
- Section 6-8.1-3-3.5 - Guidelines available for public inspection and copying; letters of findings; removal of information
- Section 6-8.1-3-4 - Forms; electronic format
- Section 6-8.1-3-5 - Signature on documents
- Section 6-8.1-3-6 - Records; audit
- Section 6-8.1-3-7 - Reciprocal information agreements; cooperation of other agencies; submission of required electronic file of information
- Section 6-8.1-3-7.1 - Department agreement to provide information to county treasurer or fiscal officer; electronic format; information may not be disclosed
- Section 6-8.1-3-8 - [Effective Until 7/1/2024] Representation of taxpayers before department; qualifications; requirements
- Section 6-8.1-3-8 - [Effective 7/1/2024] Representation of taxpayers before department; qualifications; requirements
- Section 6-8.1-3-8.5 - Taxpayer hearings
- Section 6-8.1-3-9 - Office space
- Section 6-8.1-3-10 - Contracts for services
- Section 6-8.1-3-11 - Mailing of documents
- Section 6-8.1-3-11.2 - Notice statement; documents that establish a deadline
- Section 6-8.1-3-12 - Powers; department; county treasurer; audits; appraisals; investigations; statistical sampling
- Section 6-8.1-3-13 - [Effective Until 7/1/2024] Criminal prosecutions; civil actions
- Section 6-8.1-3-13 - [Effective 7/1/2024] Criminal prosecutions; civil actions
- Section 6-8.1-3-14 - Motor fuel taxes; apportionment on allocation basis; reciprocal agreements; International Fuel Tax Agreement
- Section 6-8.1-3-15 - Report; uncollectible delinquent tax liabilities
- Section 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
- Section 6-8.1-3-17 - [Effective Until 7/1/2024] Settlement of tax liability disputes; waiver of interest and penalties
- Section 6-8.1-3-17 - [Effective 7/1/2024] Settlement of tax liability disputes; waiver of interest and penalties
- Section 6-8.1-3-18 - [Repealed]
- Section 6-8.1-3-19 - [Repealed]
- Section 6-8.1-3-20 - [Effective Until 1/1/2025] Duty to enter a memorandum of understanding with the Indiana gaming commission
- Section 6-8.1-3-20 - [Effective 1/1/2025] Duty to enter a memorandum of understanding with the Indiana gaming commission
- Section 6-8.1-3-21 - Indiana to become member of Multistate Tax Commission; cost of membership
- Section 6-8.1-3-21.2 - Information sharing concerning construction workers misclassified as independent contractors
- Section 6-8.1-3-23 - Information sharing; business formation
- Section 6-8.1-3-24 - Expired
- Section 6-8.1-3-25 - Deposit of amounts collected under an amnesty program
- Section 6-8.1-3-26 - Report; geographic information systems mapping of local income tax collection
- Section 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
- Section 6-8.1-3-28 - Procedures when tax is distributed to a county in error
- Section 6-8.1-3-29 - Taxpayer receipt for INTIME electronic account holders; Internet web page estimating allocation of taxapayer's adjusted gross income taxes