{"data":{"id":"us-in/ic-6-8.1-3-8.5","jurisdiction":"us-in","citation":"IC 6-8.1-3-8.5","heading":"Taxpayer hearings","body":"Sec. 8.5. (a) This section applies to a hearing conducted by the department under this article.\n(b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible.\n(c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to:\n(1) have a representative qualified under section 8 of this chapter present at the hearing; and\n(2) record the hearing.\n(d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:\n(1) intends to record the hearing; and\n(2) will provide a copy of the recording to the taxpayer.","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#6-8.1-3-8.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2e52044301f8b9c83d07928a5a5906d263efe10503de2ef5f31a7f3b8e5f0173","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-3-8","next":"us-in/ic-6-8.1-3-9"},"notice":"GroundRules: Original legal text. Not legal advice."}