Ind. Code § 6-8.1-3-2.2

Current through P.L. 171-2024
Section 6-8.1-3-2.2 - Unauthorized investigations or surveillance
(a) This section does not:
(1) apply to an otherwise lawful investigation concerning organized crime activities; or
(2) prohibit, restrict, or prevent the exchange of information if a person is being investigated for multiple violations of IC 6-2.5 (state gross retail and use taxes).
(b) As used in this section, "investigation" means an oral or written inquiry directed to a person, organization, or governmental entity.
(c) As used in this section, "surveillance" means the monitoring of a person, place, or event by:
(1) electronic interception;
(2) overt or covert observations;
(3) photography; or
(4) the use of informants.
(d) The commissioner or an employee of the department may not knowingly authorize, require, or conduct:
(1) an investigation; or
(2) a surveillance;

unless the purpose of the investigation or surveillance is reasonably related to the administration of a listed tax.

IC 6-8.1-3-2.2

Amended by P.L. 100-2012, SEC. 20, eff. 7/1/2012.
As added by P.L. 332-1989 (ss), SEC.21.