{"data":{"id":"us-in/ic-6-8.1-3-13","jurisdiction":"us-in","citation":"IC 6-8.1-3-13","heading":"Criminal prosecutions; civil actions","body":"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.\n(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.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 3. Duties, Powers, and Responsibilities"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-3-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1284f3134a9bf742bc755fb8e3c56216500ff851afacdc4213ab41251e57ff0e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-3-12","next":"us-in/ic-6-8.1-3-14"},"notice":"GroundRules: Original legal text. Not legal advice."}