{"data":{"id":"us-in/ic-6-8.1-3-2.2","jurisdiction":"us-in","citation":"IC 6-8.1-3-2.2","heading":"Unauthorized investigations or surveillance","body":"Sec. 2.2. (a) This section does not:\n(1) apply to an otherwise lawful investigation concerning organized crime activities; or\n(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).\n(b) As used in this section, \"investigation\" means an oral or written inquiry directed to a person, organization, or governmental entity.\n(c) As used in this section, \"surveillance\" means the monitoring of a person, place, or event by:\n(1) electronic interception;\n(2) overt or covert observations;\n(3) photography; or\n(4) the use of informants.\n(d) The commissioner or an employee of the department may not knowingly authorize, require, or conduct:\n(1) an investigation; or\n(2) a surveillance;\nunless the purpose of the investigation or surveillance is reasonably related to the administration of a listed tax.","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#6-8.1-3-2.2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b14d5df8e40603df7fe4b180a20d3df9d74336557694c990575ae0daf21974c7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-3-2","next":"us-in/ic-6-8.1-3-2.5"},"notice":"GroundRules: Original legal text. Not legal advice."}