Ind. Code ch. 6-8.1-3

Ind. Code ch. 6-8.1-3
in effect

Ind. Code § 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 the administration, collection, and enforcement of the listed taxes. In carrying out that responsibility, the department may exercise all the powers conferred on it under this article in respect to any of those taxes. (b) In the case of the vehicle excise tax, the department has the responsibility to act only in the investigation, assessment, collection, and enforcement of the tax in instances of delinquency or evasion. Primary responsibility for the administration and collection of the tax remains with the agencies named in IC 6-6-5. (c) In the case of commercial vehicle excise taxes that are payable to the bureau of motor vehicles and are not subject to apportionment under the International Registration Plan, the department has the responsibility to act only in the investigation, assessment, collection, and enforcement of the tax in instances of delinquency or evasion. Primary responsibility for the administration and collection of the tax remains with the bureau of motor vehicles. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.335-1989(ss), SEC.18; P.L.24-1992, SEC.57; P.L.181-1999, SEC.4; P.L.91-2006, SEC.9; P.L.256-2017, SEC.85.

Ind. Code § 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.

Ind. Code § 6-8.1-3-2.2 Unauthorized investigations or surveillance

Sec. 2.2. (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. As added by P.L.332-1989(ss), SEC.21. Amended by P.L.100-2012, SEC.20.

Ind. Code § 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 revenue collected or tax liability assessed in the evaluation of an employee. As added by P.L.332-1989(ss), SEC.22. Amended by P.L.211-2007, SEC.40.

Ind. Code § 6-8.1-3-2.6 Certification of compliance with employee evaluation criteria

Sec. 2.6. The commissioner shall certify in the report submitted under IC 6-8.1-14-3 that the department is in compliance with section 2.5 of this chapter. As added by P.L.332-1989(ss), SEC.23.

Ind. Code § 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, rules governing: (1) the administration, collection, and enforcement of the listed taxes; (2) the interpretation of the statutes governing the listed taxes; (3) the procedures relating to the listed taxes; and (4) the methods of valuing the items subject to the listed taxes. (b) No change in the department's interpretation of a listed tax may take effect before the date the change is: (1) adopted in a rule under this section; or (2) published in the Indiana Register under IC 4-22-7-7(a)(5), if IC 4-22-2 does not require the interpretation to be adopted as a rule; if the change would increase a taxpayer's liability for a listed tax. (c) The department shall furnish copies of its rules and statements described in subsection (b)(2) to the public at a cost equivalent to the preparation and mailing costs of those rules or statements. However, the department shall furnish the rules or statements, on request, free of charge to governmental officials of any state or of the federal government. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.105-1987, SEC.1; P.L.17-1996, SEC.8.

Ind. Code § 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 publish in the Indiana Register under IC 4-22-7-7 and make available for public inspection and copying under IC 5-14-3 information bulletins, revenue rulings (including, after complying with subsections (b) through (e), letters of findings), and other guidelines that: (1) are issued by the department; and (2) concern a listed tax. (b) When the department issues a letter of findings, the department shall provide a copy of the letter of findings to the taxpayer to which the letter of findings pertains. The department shall notify the taxpayer of the taxpayer's right to delete information described under subsection (c). (c) Not more than thirty (30) days after a taxpayer receives a letter of findings under subsection (b), the taxpayer to which the letter of findings pertains may request in writing that the department remove any of the following information that is contained in the letter of findings: (1) A name, address, or other identifying detail of: (A) the business or other person to whom the written determination pertains; or (B) any other business or other person identified in the written determination or a background file document. (2) A trade secret or other commercial or financial information obtained from a business or other person that is privileged or confidential. (3) Information, the disclosure of which would constitute an unwarranted invasion of personal privacy. (4) Information contained in or related to an examination, operating, or condition report prepared by, on behalf of, or for use of an agency responsible for the regulation or supervision of a financial institution. (5) Information specifically exempted from disclosure by any other statute that is applicable to the department of state revenue. A request to remove information under this subsection must include a copy of the letter of findings that is marked to identify the information that the person seeks to remove. (d) Before publishing or making a letter of findings available for public inspection, the department shall remove information marked by a taxpayer for removal from the letter of findings to the extent that: (1) the request was submitted to the department in conformity with subsection (c); and (2) the information marked for removal qualifies under subsection (c)(1) through (c)(5). However, if after removal of information marked by a taxpayer, the letter of findings does not clearly indicate the position of the department on the matter of tax law addressed by the letter of findings, the department shall add back deleted items or substitute words and numbers to the extent necessary to clearly indicate the position of the department on the matter of tax law addressed by the letter of findings. (e) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting information from disclosure by the department does not apply to this subsection. Subject to subsection (d), the department shall submit the letter of findings for publication in the Indiana Register under IC 4-22-7-7 and make the letter of findings available for public inspection and copying under IC 5-14-3 not earlier than thirty (30) days after the taxpayer receives the letter of findings and not later than sixty (60) days after the taxpayer receives the letter of findings. As added by P.L.28-1997, SEC.24.

Ind. Code § 6-8.1-3-4 Forms; electronic format

Sec. 4. The department has the sole authority to furnish forms used in the administration and collection of the listed taxes, including reporting of information in an electronic format. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.36-1984, SEC.2; P.L.182-2009(ss), SEC.248.

Ind. Code § 6-8.1-3-5 Signature on documents

Sec. 5. All notices, summons, warrants, waivers, demands, or other documents requiring an authorizing signature by the department must be signed by the commissioner or his designee; and when that document is signed it is an official department document. As added by Acts 1980, P.L.61, SEC.1.

Ind. Code § 6-8.1-3-6 Records; audit

Sec. 6. (a) The department shall maintain, for a period of at least three (3) years, a record of all monies received and disbursed, and copies of all returns filed with the department. (b) The state board of accounts shall audit the department's record of receipts and disbursements. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.181-2015, SEC.28.

Ind. Code § 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 with the taxing officials of the United States government or with the taxing officials of other state governments to furnish and receive information relevant to the administration and enforcement of the listed taxes. However, the department may not furnish information obtained from federal returns or schedules to officials of other state governments. (b) All agencies of the state of Indiana shall cooperate with the department in the administration of the listed taxes and shall, upon request and at no charge to the department, furnish to the department any information relevant to the administration and collection of the listed taxes that the department requests. In addition, a state agency that encounters the use of a fraudulent identity shall notify the department and provide in electronic format identifying information as specified by the department for the department's use in preventing tax fraud. If a state agency encounters the use of fraudulent identities on a regular basis, the state agency shall provide to the department a monthly electronic report furnishing the identifying information specified by the department. (c) Before December 1 each year: (1) the department of correction shall provide to the department an electronic file listing the name and Social Security number of each individual under the jurisdiction of the department of correction as of November 1 of that year; and (2) the Indiana department of health shall provide to the department an electronic file listing the name of each individual for whom an Indiana death certificate was issued during the immediately preceding twelve (12) months. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.197-2013, SEC.2; P.L.56-2023, SEC.43.

Ind. Code § 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" means: (1) a fiscal officer (as defined in IC 36-1-2-7); and (2) in the case of a county, the county treasurer. (b) The department and the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9 shall enter into an agreement to furnish the fiscal officer annually with: (1) the name of each business collecting the taxes listed in this subsection; and (2) the amount of money collected from each business. For an innkeeper's tax or food and beverage tax remitted through a marketplace facilitator, the information must include the name of each business and the amount of money collected from each business by a marketplace facilitator acting on behalf of the business. (c) The agreement must provide that the department must provide the information in an electronic format that the fiscal officer can use. (d) The agreement must include a provision that, unless in accordance with a judicial order, the fiscal officer, employees of the fiscal officer, former employees of the fiscal officer, counsel of the fiscal officer, agents of the fiscal officer, or any other person may not divulge the names of the businesses, the amount of taxes paid by the businesses, or any other information disclosed to the fiscal officer by the department. (e) The department and the fiscal officer of a capital improvement board of managers: (1) created under IC 36-10-8 or IC 36-10-9; and (2) that is responsible for expenditure of funds from: (A) an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9; (B) the supplemental auto rental excise tax under IC 6-6-9.7; or (C) the state gross retail taxes allocated to a professional sports development area fund, a sports and convention facilities operating fund, or other fund under IC 36-7-31 or IC 36-7-31.3; shall enter into an agreement to furnish the fiscal officer annually with the name of each business collecting the taxes listed in this subsection, and the amount of money collected from each business. An agreement with a fiscal officer under this subsection must include a nondisclosure provision the same as is required for a fiscal officer under subsection (d). As added by P.L.178-2002, SEC.72. Amended by P.L.242-2015, SEC.33; P.L.108-2019, SEC.133; P.L.146-2020, SEC.36; P.L.205-2025, SEC.22.

Ind. Code § 6-8.1-3-8 Representation of taxpayers before department; qualifications; requirements

Sec. 8. (a) The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, a person may not represent a taxpayer before the department, unless: (1) the taxpayer is present at all times when the representation occurs; or (2) the person representing the taxpayer has a properly executed power of attorney authorizing the person to represent the taxpayer. (b) Notwithstanding any other law, the department may require a power of attorney relating to a listed tax to be completed on a form prescribed by the department. (c) The department may accept a power of attorney that names an entity as a representative of a taxpayer, subject to rules adopted under IC 4-22-2. Notwithstanding this article or IC 30-5, the department may adopt rules under IC 4-22-2 allowing a change of individuals acting on behalf of the entity without requiring a new or amended power of attorney to be completed by the taxpayer. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.146-2020, SEC.37; P.L.93-2024, SEC.57.

Ind. Code § 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.

Ind. Code § 6-8.1-3-9 Office space

Sec. 9. The state of Indiana shall provide suitable office space in Marion County, where the department shall maintain its primary offices. The department may rent, lease, or otherwise acquire additional office space at locations outside Marion County, if the department feels that efficiency or economy is best served by locating branch offices at those locations. However, an agreement securing office space for a branch office may not extend for a time of more than ten (10) years. As added by Acts 1980, P.L.61, SEC.1.

Ind. Code § 6-8.1-3-10 Contracts for services

Sec. 10. (a) The department may enter into contracts with persons outside the department to provide services that the department feels are necessary to properly administer and collect the listed taxes. (b) A contract entered into under this section must require the person providing the service to comply with the requirements governing the administration and collection of taxes by the department. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.25.

Ind. Code § 6-8.1-3-11 Transmission of documents

Sec. 11. (a) As used in this section, "secure electronic delivery service" means a service that: (1) employs security procedures to provide, send, deliver, or otherwise communicate electronic records to the intended recipient using: (A) security methods such as passwords, encryption, and matching electronic addresses to United States postal addresses; or (B) other security methods that are consistent with applicable law or industry standards; and (2) operates subject to the applicable requirements of the Electronic Signatures in Global and National Commerce Act (15 U.S.C. 7001 et seq.). (b) When a statute specifies that the department is required to send a document by mail, and the particular statute is silent as to the class or type of mailing to be used, the department satisfies the mailing requirement by mailing the document through any of the following methods: (1) United States first-class mail; (2) United States registered mail, return receipt requested; (3) United States certified mail; (4) a certificate of mailing; or (5) electronically through the department's online tax system or a secure electronic delivery service, if the use of the secure electronic delivery service is authorized under IC 6-8.1-6-7(b). Subject to IC 6-8.1-6-7(b), the choice of the method is at the department's discretion. (c) Where a mailing is not required by statute, the department may send the document: (1) electronically through its online tax system if the taxpayer has a registered account in the system; or (2) by using any form of mailing. (d) Notwithstanding subsection (b) or (c), a taxpayer may affirmatively request to receive all documents from the department electronically through the department's online tax system in lieu of receiving such notifications and issuances through the mail. (e) The department shall adopt rules, guidelines, or other instructions that set forth the procedures that department employees are required to follow in sending a document that provides notice to a taxpayer by mail under any of the methods described in subsection (b). The procedures must include at least the following instructions: (1) The date contained in the document must not precede the date of the mailing. (2) Each mailing of a document must be recorded in department records, noting the date and time of the mailing. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.293-2013(ts), SEC.27; P.L.73-2017, SEC.2; P.L.257-2019, SEC.75; P.L.128-2026, SEC.68.

Ind. Code § 6-8.1-3-11.2 Notice statement; documents that establish a deadline

Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain: (1) the date by which the taxpayer must act or respond; and (2) a statement of the consequences of the taxpayer's failure to do so; in a clear and conspicuous manner within the body of the document. As added by P.L.73-2017, SEC.3.

Ind. Code § 6-8.1-3-12 Powers; department; county treasurer; audits; appraisals; investigations; statistical sampling

Sec. 12. (a) The department may audit any returns filed in respect to the listed taxes, may appraise property if the property's value relates to the administration or enforcement of the listed taxes, may audit gasoline distributors for financial responsibility, and may investigate any matters relating to the listed taxes. (b) The department may audit any returns with respect to the listed taxes using statistical sampling. If the taxpayer and the department agree to a sampling method to be used, the sampling method is binding on the taxpayer and the department in determining the total amount of additional tax due or amounts to be refunded. (c) For purposes of conducting its audit or investigative functions, the department may: (1) subpoena the production of evidence; (2) subpoena witnesses; and (3) question witnesses under oath. The department may serve its subpoenas, or it may order the sheriff of the county in which the witness or evidence is located to serve the subpoenas. (d) The department may enforce its audit and investigatory powers by petitioning for a court order in any court of competent jurisdiction located in the county where the tax is due or in the county in which the evidence or witness is located. If the evidence or witness is not located in Indiana or if the department does not know the location of the evidence or witness, the department may file the petition in a court of competent jurisdiction in Marion County. The petition to the court must state the evidence or testimony subpoenaed and must allege that the subpoena was served but that the person did not comply with the terms of that subpoena. (e) Upon receiving a proper petition under subsection (d), the court shall promptly issue an order which: (1) sets a hearing on the petition on a date not more than ten (10) days after the date of the order; and (2) orders the person to appear at the hearing prepared to produce the subpoenaed evidence and give the subpoenaed testimony. If the defendant is unable to show good cause for not producing the evidence or giving the testimony, the court shall order the defendant to comply with the subpoena. (f) If the defendant fails to obey the court order, the court may punish the defendant for contempt. (g) Officers serving subpoenas or court orders and witnesses appearing in court are entitled to the normal compensation provided by law in civil cases. The department shall pay the compensation costs from the money appropriated for the administration of the listed taxes. (h) County treasurers investigating tax matters under IC 6-9 have: (1) concurrent jurisdiction with the department; (2) the audit, investigatory, appraisal, and enforcement powers described in this section; and (3) authority to recover court costs, fees, and other expenses related to an audit, investigatory, appraisal, or enforcement action under this section. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.71-1993, SEC.16; P.L.254-2003, SEC.9; P.L.182-2009(ss), SEC.249.

Ind. Code § 6-8.1-3-13 Criminal prosecutions; civil actions

Sec. 13. (a) The attorney general and the respective prosecuting attorneys have concurrent jurisdiction in conducting criminal prosecutions of tax matters. Either the attorney general or the respective prosecuting attorney may initiate criminal tax proceedings, and appear before grand juries to report violations, give legal advice, or interrogate witnesses. (b) Upon request by the department, the attorney general shall prosecute a civil action to collect unpaid taxes, penalties, and interest and to enforce the department's powers. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.148-2024, SEC.6.

Ind. Code § 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, may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements providing for the imposition of motor fuel taxes on an apportionment or allocation basis with the proper authority of any state, any commonwealth, the District of Columbia, a state or province of a foreign country, or a territory or possession of either the United States or of a foreign country. (b) The department may adopt rules under IC 4-22-2 to carry out and enforce the provisions of the International Fuel Tax Agreement or any other agreement entered into under this section. (c) If the department enters into the International Fuel Tax Agreement or into any other agreement under this chapter, and if the provisions set forth in that agreement or other agreements: (1) are different from provisions prescribed by an Indiana statute, then the provisions of the Indiana statute prevail; and (2) are different from provisions prescribed by the Indiana Administrative Code, then the provisions of the agreement prevail. This subsection does not affect the operation of IC 6-6-4.1-22, IC 6-6-4.1-23, IC 6-6-4.1-24, IC 6-6-4.1-25, or IC 6-6-4.1-26. (d) This section constitutes complete authority for the imposition of motor fuel taxes upon an apportionment or allocation basis without reference to or application of any other statutes of this state. As added by P.L.106-1987, SEC.1. Amended by P.L.129-2001, SEC.20.

Ind. Code § 6-8.1-3-15 Report; uncollectible delinquent tax liabilities

Sec. 15. Before February 1 of each year, the department shall submit to the general assembly the age and amount of delinquent tax liabilities that the department determines to be uncollectible. As added by P.L.6-1987, SEC.10.

Ind. Code § 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 all outstanding tax warrants for listed taxes each month. The list shall identify each taxpayer liable for a warrant by name, address, amount of tax, and either Social Security number or employer identification number. Unless the department renews the warrant, the department shall exclude from the list a warrant issued more than ten (10) years before the date of the list. The department shall certify a copy of the list to the bureau of motor vehicles. (b) The department shall prescribe and furnish tax release forms for use by tax collecting officials. A tax collecting official who collects taxes in satisfaction of an outstanding warrant shall issue to the taxpayers named on the warrant a tax release stating that the tax has been paid. The department may also issue a tax release: (1) to a taxpayer who has made arrangements satisfactory to the department for the payment of the tax; or (2) by action of the commissioner under IC 6-8.1-8-2(k). (c) The department may not issue or renew: (1) a certificate under IC 6-2.5-8 or IC 6-7-4; (2) a license under IC 6-6-1.1 or IC 6-6-2.5; or (3) a permit under IC 6-6-4.1; to a taxpayer whose name appears on the most recent monthly warrant list, unless that taxpayer pays the tax, makes arrangements satisfactory to the department for the payment of the tax, or a release is issued under IC 6-8.1-8-2(k). (d) The bureau of motor vehicles shall, before issuing the title to a motor vehicle under IC 9-17, determine whether the purchaser's or assignee's name is on the most recent monthly warrant list. If the purchaser's or assignee's name is on the list, the bureau shall enter as a lien on the title the name of the state as the lienholder unless the bureau has received notice from the commissioner under IC 6-8.1-8-2(k). The tax lien on the title: (1) is subordinate to a perfected security interest (as defined and perfected in accordance with IC 26-1-9.1); and (2) shall otherwise be treated in the same manner as other title liens. (e) The commissioner is the custodian of all titles for which the state is the sole lienholder under this section. Upon receipt of the title by the department, the commissioner shall notify the owner of the department's receipt of the title. (f) The department shall reimburse the bureau of motor vehicles for all costs incurred in carrying out this section. (g) Notwithstanding IC 6-8.1-8, a person who is authorized to collect taxes, interest, or penalties on behalf of the department under IC 6-3 or IC 6-3.6 may not, except as provided in subsection (h) or (i), receive a fee for collecting the taxes, interest, or penalties if: (1) the taxpayer pays the taxes, interest, or penalties as consideration for the release of a lien placed under subsection (d) on a motor vehicle title; or (2) the taxpayer has been denied a certificate or license under subsection (c) within sixty (60) days before the date the taxes, interest, or penalties are collected. (h) In the case of a sheriff, subsection (g) does not apply if: (1) the sheriff collects the taxes, interest, or penalties within sixty (60) days after the date the sheriff receives the tax warrant; or (2) the sheriff collects the taxes, interest, or penalties through the sale or redemption, in a court proceeding, of a motor vehicle that has a lien placed on its title under subsection (d). (i) In the case of a person other than a sheriff: (1) subsection (g)(2) does not apply if the person collects the taxes, interests, or penalties within sixty (60) days after the date the commissioner employs the person to make the collection; and (2) subsection (g)(1) does not apply if the person collects the taxes, interest, or penalties through the sale or redemption, in a court proceeding, of a motor vehicle that has a lien placed on its title under subsection (d). (j) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting information from disclosure by the department do not apply to this subsection. The department shall prepare a list of retail merchants whose registered retail merchant certificate has not been renewed under IC 6-2.5-8-1(h) or whose registered retail merchant certificate has been revoked under IC 6-2.5-8-7 or whose electronic cigarette retail dealer's certificate has been revoked or suspended under IC 6-7-4-10. The list compiled under this subsection must identify each retail merchant by name (including any name under which the retail merchant is doing business), address, and county. The department shall publish the list compiled under this subsection on the department's website (as operated under IC 4-13.1-2) and make the list available for public inspection and copying under IC 5-14-3. The department or an agent, employee, or officer of the department is immune from liability for the publication of information under this subsection. As added by P.L.332-1989(ss), SEC.26. Amended by P.L.2-1991, SEC.52; P.L.277-1993(ss), SEC.50; P.L.57-2000, SEC.2; P.L.192-2002(ss), SEC.141; P.L.81-2004, SEC.41; P.L.177-2005, SEC.29; P.L.182-2009(ss), SEC.250; P.L.197-2016, SEC.75; P.L.234-2019, SEC.29; P.L.165-2021, SEC.121; P.L.1-2025, SEC.101.

Ind. Code § 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 with the tax court under IC 33-26, the commissioner, or the taxpayer rights advocate office to the extent granted the authority by the commissioner, may settle any tax liability dispute if a substantial doubt exists as to: (1) the constitutionality of the tax under the Constitution of the State of Indiana; (2) the right to impose the tax; (3) the correct amount of tax due; (4) the collectability of the tax; or (5) whether the taxpayer is a resident or nonresident of Indiana. (b) After an original tax appeal is filed with the tax court under IC 33-26, and notwithstanding IC 4-6-2-11, the commissioner may settle a tax liability dispute with an amount in contention of twenty-five thousand dollars ($25,000) or less. Notwithstanding IC 6-8.1-7-1(a), the terms of a settlement under this subsection are available for public inspection. (c) The department shall establish an amnesty program for taxpayers having an unpaid tax liability for a listed tax that was due and payable for a tax period ending before January 1, 2024. A taxpayer is not eligible for the amnesty program: (1) for any tax liability resulting from the taxpayer's failure to comply with IC 6-3-1-3.5(b)(3) with regard to the wagering taxes; or (2) if the taxpayer participated in any previous amnesty program under: (A) this section (as in effect on December 31, 2024); or (B) IC 6-2.5-14. The time in which a voluntary payment of tax liability may be made (or the taxpayer may enter into a payment program acceptable to the department for the payment of the unpaid listed taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer) under the amnesty program is limited to the period determined by the department, not to exceed eight (8) regular business weeks ending before the earlier of the date set by the department or January 1, 2027. (d) The amnesty program must provide that, upon payment by a taxpayer to the department of all listed taxes due from the taxpayer for a tax period (or payment of the unpaid listed taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), entry into an agreement that the taxpayer is not eligible for any other amnesty program that may be established and waives any part of interest and penalties on the same type of listed tax that is being granted amnesty in the current amnesty program, and compliance with all other amnesty conditions adopted under a rule of the department in effect on the date the voluntary payment is made, the department: (1) shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable; (2) shall release any liens imposed; (3) shall not seek civil or criminal prosecution against any individual or entity; and (4) shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-1, IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity; for listed taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer. Amnesty granted under subsection (c) is binding on the state and its agents. However, failure to pay to the department all listed taxes due for a tax period invalidates any amnesty granted under subsection (c) for that tax period. The department shall conduct an assessment of the impact of the tax amnesty program on tax collections and an analysis of the costs of administering the tax amnesty program. As soon as practicable after the end of the tax amnesty period, the department shall submit a copy of the assessment and analysis to the legislative council in an electronic format under IC 5-14-6. The department shall enforce an agreement with a taxpayer that prohibits the taxpayer from receiving amnesty in another amnesty program. (e) For purposes of subsection (c), a liability for a listed tax is due and payable if: (1) the department has issued: (A) an assessment of the listed tax under IC 6-8.1-5-1; (B) a demand for payment under IC 6-8.1-5-3; or (C) a demand notice for payment of the listed tax under IC 6-8.1-8-2; (2) the taxpayer has filed a return or an amended return in which the taxpayer has reported a liability for the listed tax; or (3) the taxpayer has filed a written statement of liability for the listed tax in a form that is satisfactory to the department. (f) The department may waive interest and penalties if the general assembly enacts a change in a listed tax for a tax period that increases a taxpayer's tax liability for that listed tax after the due date for that listed tax and tax period. However, such a waiver shall apply only to the extent of the increase in tax liability and only for a period not exceeding sixty (60) days after the change is enacted. The department may adopt rules under IC 4-22-2 or issue guidelines to carry out this subsection. As added by P.L.332-1989(ss), SEC.27. Amended by P.L.28-1997, SEC.25; P.L.98-2004, SEC.72; P.L.236-2005, SEC.1; P.L.213-2015, SEC.91; P.L.214-2018(ss), SEC.13; P.L.146-2020, SEC.38; P.L.93-2024, SEC.58; P.L.1-2025, SEC.102; P.L.213-2025, SEC.92; P.L.128-2026, SEC.69.

Ind. Code § 6-8.1-3-18 Repealed

As added by P.L.24-1992, SEC.58. Amended by P.L.18-1994, SEC.40. Repealed by P.L.91-2006, SEC.15.

Ind. Code § 6-8.1-3-19 Repealed

As added by P.L.12-1995, SEC.98. Amended by P.L.2-1996, SEC.219. Repealed by P.L.64-2014, SEC.73.

Ind. Code § 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 understanding with the Indiana gaming commission authorizing the commission's unlawful gaming enforcement division to conduct actions to revoke retail merchant certificates under IC 6-2.5-8-7(a)(7) in the manner specified in the memorandum of understanding. (b) A memorandum of understanding entered into under this section must comply with the requirements of IC 4-33-19-8. (c) The memorandum of understanding required by this section must be entered into before January 1, 2008. As added by P.L.227-2007, SEC.59. Amended by P.L.118-2024, SEC.19.

Ind. Code § 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" has the meaning set forth in bylaw 13(c) of the bylaws of the Multistate Tax Commission, as amended through October 17, 2002. (b) As used in this section, "biennium" means a period consisting of two (2) consecutive state fiscal years beginning on July 1 of an odd-numbered year. (c) The governor and the commissioner shall take the steps necessary for Indiana to become an associate member of the Multistate Tax Commission (444 North Capitol Street, NW, Suite 425, Washington, DC 20001). (d) For a biennium beginning after January 1, 2009, the department shall make a separate request for the cost of membership in the Multistate Tax Commission as part of the department's biennial budget request. As added by P.L.16-2009, SEC.14.

Ind. Code § 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. (b) As used in this section, "contractor" means: (1) a sole proprietor; (2) a partnership; (3) a firm; (4) a corporation; (5) a limited liability company; (6) an association; or (7) another legal entity; that engages in construction and is authorized by law to do business in Indiana. The term includes a general contractor, a subcontractor, and a lower tiered contractor. The term does not include the state, the federal government, or a political subdivision. (c) The department shall cooperate with the: (1) department of labor created by IC 22-1-1-1; (2) worker's compensation board of Indiana created by IC 22-3-1-1(a); and (3) department of workforce development established by IC 22-4.1-2-1; by sharing information concerning any suspected improper classification by a contractor of an individual as an independent contractor (as defined in IC 22-3-6-1(b)(7) or IC 22-3-7-9(b)(5)). (d) For purposes of IC 5-14-3-4, information shared under this section is confidential, may not be published, and is not open to public inspection. (e) An officer or employee of the department who knowingly or intentionally discloses information that is confidential under this section commits a Class A misdemeanor. As added by P.L.164-2009, SEC.1.

Ind. Code § 6-8.1-3-23 Information sharing; business formation

Sec. 23. The department shall, in coordination with the secretary of state, use the website established under IC 4-5-10 to share information with other state agencies and to provide a single point of contact for any person to accomplish the following: (1) Completing and submitting an application for a license, registration, or permit that is issued by the department and that is required for the applicant to transact business in the state. (2) Filing with the department documents that are required for the filer to transact business in the state. (3) Remitting payments for any fee that must be paid to the department for a payer to transact business in the state, including application fees, filing fees, license fees, permit fees, and registration fees. As added by P.L.146-2014, SEC.2. Amended by P.L.1-2025, SEC.103.

Ind. Code § 6-8.1-3-24.5 Administrative rules

Sec. 24.5. The department may adopt rules under IC 4-22-2 to carry out a tax amnesty program under section 17 of this chapter. As added by P.L.213-2025, SEC.93.

Ind. Code § 6-8.1-3-25 Deposit of amounts collected under an amnesty program

Sec. 25. Notwithstanding any other law, the department shall deposit the amounts collected under a tax amnesty program carried out under section 17 of this chapter after June 30, 2025, in the same manner as a payment of the listed tax occurring during the fiscal year in which the amnesty program ends. As added by P.L.213-2015, SEC.93. Amended by P.L.146-2016, SEC.13; P.L.10-2019, SEC.42; P.L.165-2021, SEC.122; P.L.213-2025, SEC.94; P.L.128-2026, SEC.70.

Ind. Code § 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 year, submit a report to the interim study committee on fiscal policy established by IC 2-5-1.3-4 summarizing the department's systems modifications concerning geographic information systems mapping of local income tax collection for purposes of allocating local income tax based on the residency of a taxpayer. As added by P.L.257-2019, SEC.76.

Ind. Code § 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 the county executive, in each county shall, before September 1, 2021, and before September 1 of every year thereafter, submit parcel level data, in a standard developed by the state GIS officer pursuant to IC 4-23-7.3-14, to the state GIS officer. This data may be used by the department's tax systems to identify each taxing unit within which each taxpayer's residence is located. (b) Beginning January 1, 2022, the department shall integrate the geographic information system data developed and updated by the state GIS officer. (c) Before July 1, 2022, and before every July 1 thereafter, the department, consulting with the state GIS officer, shall submit a report to the general assembly in an electronic format under IC 5-14-6 concerning the implementation and use of geographic information systems under this section. As added by P.L.146-2020, SEC.39.

Ind. Code § 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 of a listed tax has been distributed to a county, taxing district, or taxing unit in error or determines that all or part of the distribution was refunded subsequent to the distribution, the department shall notify the county treasurer and the county auditor of the excess distribution and request that the excess distribution be repaid to the department or that the department be permitted to offset the excess distribution against listed taxes. The notification under this section shall consist of: (1) the listed tax for which the excess distribution occurred; (2) the period to which the excess distribution relates; and (3) the county, taxing district, or taxing unit that received the excess distribution. (b) If the department is unable to obtain repayment from the county or obtain an agreement to offset against other listed taxes after a request by the department is made under subsection (a), the department may offset distributions of that listed tax or other listed taxes distributable to that county upon notification of: (1) the listed tax from which the offset will be applied; (2) in the case of an offset applied against local income tax, the particular share from which the offset will be obtained; and (3) the amount of the repayment to be obtained. The department may recover any excess distribution over a period of multiple distributions. (c) The department shall attempt to apply any offset against the same listed tax as the over distribution or other listed taxes otherwise distributable to the county, taxing district, or taxing unit as closely as possible. If the department determines that such an offset is not practicable, the department shall offset the distribution against the local income tax distributions otherwise required under IC 6-3.6 and the state budget agency shall adjust the distributions of local income tax for the calendar year in which the offset occurs or will occur to reflect such distribution. As added by P.L.137-2022, SEC.84.

Ind. Code § 6-8.1-3-29 Taxpayer receipt for INTIME electronic account holders; Internet web page estimating allocation of taxapayer's adjusted gross income taxes

Sec. 29. (a) This section applies to tax receipts for adjusted gross income taxes due and owing for a taxable year beginning after December 31, 2023. (b) The department shall annually provide to an individual who is a resident of Indiana who: (1) has an individual INTIME electronic account with the department; and (2) filed an individual adjusted gross income (as defined in IC 6-3-1-3.5(a)) tax return with the department; a taxpayer receipt. (c) The department, in consultation with the budget agency, shall create the taxpayer receipt in a way that is easy to read and understand. The taxpayer receipt must include an explanation of the following: (1) That all revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state general fund as required under IC 6-3-7-3(b). (2) The manner in which state general fund revenues are appropriated by the general assembly, using the list of all appropriations compiled under IC 4-12-1-12, including the use of pie charts to graphically demonstrate how the revenues are expended. The taxpayer receipt may include information concerning the use of other taxes paid by the taxpayer based on actual data or estimates. (d) The taxpayer receipt shall be posted on the taxpayer's individual INTIME account. (e) The department is prohibited from providing a taxpayer with a copy of the taxpayer receipt by mail. (f) The department, in consultation with the budget agency, shall create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. The web page created under this subsection must contain the following elements: (1) The web page must be conveniently and easily accessible. (2) A link to the web page must be prominently displayed on the department's main website. (3) The web page must provide an estimate of the allocation of the statewide spending of adjusted gross income tax revenue broken down under the following categories: (A) Public Education. (B) Higher Education. (C) Social Services. (D) Infrastructure. (E) Criminal Justice. (F) Economic Development. (G) Environment and Natural Resources. (H) Elected Officials. (I) General Government. The estimate under this subdivision must include the amount and the percentage of adjusted gross income tax revenue allocated to each category. (4) The web page must provide an estimate of an individual taxpayer's contribution based on the individual's input of their adjusted gross income tax payments. The department shall include a link to the web page created under this subsection on the Indiana individual income tax return, Form IT-40. As added by P.L.239-2023, SEC.17.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026