GroundRules
Browse Indiana
Read the original sections, or search by topic.
- IC 6-8.1-1-11 · "Responsible person"; determination of "responsible person" made separately for each tax
- IC 6-8.1-2-1 · Establishment
- IC 6-8.1-2-2 · Control by governor
- IC 6-8.1-2-3 · Repealed
- IC 6-8.1-3-1 · Tax administration, collection, and enforcement; vehicle excise tax; commercial vehicle excise taxes
- IC 6-8.1-3-2 · Employees; hiring; compensation; conflict of interest
- IC 6-8.1-3-2.2 · Unauthorized investigations or surveillance
- IC 6-8.1-3-2.5 · Employee evaluations based on revenue collected or tax liability assessed
- IC 6-8.1-3-2.6 · Certification of compliance with employee evaluation criteria
- IC 6-8.1-3-3 · Adoption of rules; copies of rules and statements
- IC 6-8.1-3-3.5 · Guidelines available for public inspection and copying; letters of findings; removal of information
- IC 6-8.1-3-4 · Forms; electronic format
- IC 6-8.1-3-5 · Signature on documents
- IC 6-8.1-3-6 · Records; audit
- IC 6-8.1-3-7 · Reciprocal information agreements; cooperation of other agencies; submission of required electronic file of information
- IC 6-8.1-3-7.1 · Department agreement to provide information to county treasurer or fiscal officer; electronic format; information may not be disclosed
- IC 6-8.1-3-8 · Representation of taxpayers before department; qualifications; requirements
- IC 6-8.1-3-8.5 · Taxpayer hearings
- IC 6-8.1-3-9 · Office space
- IC 6-8.1-3-10 · Contracts for services
- IC 6-8.1-3-11 · Transmission of documents
- IC 6-8.1-3-11.2 · Notice statement; documents that establish a deadline
- IC 6-8.1-3-12 · Powers; department; county treasurer; audits; appraisals; investigations; statistical sampling
- IC 6-8.1-3-13 · Criminal prosecutions; civil actions
- IC 6-8.1-3-14 · Motor fuel taxes; apportionment on allocation basis; reciprocal agreements; International Fuel Tax Agreement
- IC 6-8.1-3-15 · Report; uncollectible delinquent tax liabilities
- IC 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
- IC 6-8.1-3-17 · Settlement of tax liability disputes; waiver of interest and penalties
- IC 6-8.1-3-18 · Repealed
- IC 6-8.1-3-19 · Repealed
- IC 6-8.1-3-20 · Duty to enter a memorandum of understanding with the Indiana gaming commission
- IC 6-8.1-3-21 · Indiana to become member of Multistate Tax Commission; cost of membership
- IC 6-8.1-3-21.2 · Information sharing concerning construction workers misclassified as independent contractors
- IC 6-8.1-3-23 · Information sharing; business formation
- IC 6-8.1-3-24 · Expired
- IC 6-8.1-3-24.5 · Administrative rules
- IC 6-8.1-3-25 · Deposit of amounts collected under an amnesty program
- IC 6-8.1-3-26 · Report; geographic information systems mapping of local income tax collection
- IC 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
- IC 6-8.1-3-28 · Procedures when tax is distributed to a county in error
- IC 6-8.1-3-29 · Taxpayer receipt for INTIME electronic account holders; Internet web page estimating allocation of taxapayer's adjusted gross income taxes
- IC 6-8.1-4-1 · Establishment of division; division of audit; duties
- IC 6-8.1-4-1.5 · Repealed
- IC 6-8.1-4-1.6 · Special tax division; duties
- IC 6-8.1-4-2 · Audit and special tax divisions; powers and duties
- IC 6-8.1-4-3 · Personnel of divisions; administration of divisions
- IC 6-8.1-4-4 · Commercial motor vehicle owners or operators registration center
- IC 6-8.1-4-5 · Authority to deny applications involving commercial motor vehicles
- IC 6-8.1-5-1 · Proposed assessment; notice; protest; hearing; letter of findings; rehearing; appeal; demand for payment
- IC 6-8.1-5-1.5 · Secondary review; procedures; agreement
- IC 6-8.1-5-2 · Time limits on issuing proposed assessment; erroneous refund; extension of assessment time period; modification of federal income or tax liability; requirements for return to be considered filed by nonresident individual
- IC 6-8.1-5-2.5 · Correcting assessment notice; responsible party; exemption from time limitations
- IC 6-8.1-5-3 · Jeopardy assessment; jeopardy tax warrant; levy and sale; bond
- IC 6-8.1-5-4 · Books and records; federal returns; inspection
- IC 6-8.1-5-5 · Information to be provided by person conducting or sponsoring an event at a qualified motorsports facility; additional reporting
- IC 6-8.1-5-6 · Motor carrier fuel tax and surcharge tax; records or reports; audits or examinations; reimbursement
- IC 6-8.1-6-1 · Due date extensions; requirements; tax payments; penalties and interest
- IC 6-8.1-6-2 · Repealed
- IC 6-8.1-6-3 · Date of filing
- IC 6-8.1-6-4 · Certification of returns and forms
- IC 6-8.1-6-4.5 · Rounding to nearest whole dollar
- IC 6-8.1-6-5 · Taxpayer return; itemization of income derived from sources outside Indiana
- IC 6-8.1-6-6 · Repealed
- IC 6-8.1-6-7 · Electronic filing of returns or documents; rules
- IC 6-8.1-6-8 · Information concerning municipal taxpayers
- IC 6-8.1-6-9 · Requirement for income tax return form to include identification of the address of the taxpayer's principal residence
- IC 6-8.1-7-1 · Confidentiality of tax information; court orders; persons eligible to receive tax information
- IC 6-8.1-7-1.5 · Disclosure of tax return information; scope of disclosure
- IC 6-8.1-7-2 · Statistical studies derived from tax returns; disclosure of results; information as to individuals filing returns
- IC 6-8.1-7-3 · Violation; offense
- IC 6-8.1-8-1 · Form of payment; receipt
- IC 6-8.1-8-1.5 · Partial payment of tax
- IC 6-8.1-8-1.7 · Required periodic payments by electronic funds transfer
- IC 6-8.1-8-2 · Demand notice; issuance of tax warrant; recording of warrant becomes judgment creating lien; release of judgment; sheriff; voiding of lien if department does not file action to foreclose; expungement
- IC 6-8.1-8-2.1 · Tax warrants filed using designated electronic interface; sheriff's jurisdiction
- IC 6-8.1-8-3 · Judgments arising from tax warrants; collection
- IC 6-8.1-8-4 · Judgment arising from tax warrant; collection by department; special counsel
- IC 6-8.1-8-5 · Restraining order
- IC 6-8.1-8-6 · Receivership; court order; appeal
- IC 6-8.1-8-7 · Remedies cumulative
- IC 6-8.1-8-8 · Uncollected tax warrants; action by department
- IC 6-8.1-8-8.5 · Enforceability of judgment arising from tax warrant
- IC 6-8.1-8-8.7 · Data match system; financial institutions
- IC 6-8.1-8-9 · Levy release or tax warrant surrender; grounds
- IC 6-8.1-8-10 · Bank charges incurred through erroneous levy; reimbursement
- IC 6-8.1-8-11 · Filing claim for reimbursement
- IC 6-8.1-8-12 · Claim approval
- IC 6-8.1-8-13 · Response to claim; denial; notice
- IC 6-8.1-8-14 · Determination of uncollectible liability; effect on lien
- IC 6-8.1-8-15 · Levying against unclaimed property
- IC 6-8.1-8-16 · Limit on issuing, imposing, or commencing demand notices, warrants, levies, proceedings, or liens
- IC 6-8.1-8-17 · Tax warrant issued to a taxpayer who has not filed a return
- IC 6-8.1-8-18 · Responsible person personally liable for taxes held in trust; joint and several liability for business and responsible person; refunding of overpayment
- IC 6-8.1-9-1 · Filing of claim; time limitation; considerations and hearing; decision; appeal
- IC 6-8.1-9-1.2 · Filing fee refund
- IC 6-8.1-9-1.3 · Tax refunds; allocation among funds
- IC 6-8.1-9-1.5 · Tax refunds; authority for the department to issue without a taxpayer filing a refund claim in certain circumstances
- IC 6-8.1-9-2 · Excess tax payments; procedure for credit or refund; pass through entities
- IC 6-8.1-9-3 · Gasoline, special fuel, and vehicle excise taxes; inapplicability
- IC 6-8.1-9-4 · Taxpayer election to contribute all or part of the taxpayer's refund