§ 6-8.1-3-1 Tax administration, collection, and enforcement; vehicle excise tax; commercial vehicle excise taxes
§ 6-8.1-3-2 Employees; hiring; compensation; conflict of interest
§ 6-8.1-3-2.2 Unauthorized investigations or surveillance
§ 6-8.1-3-2.5 Employee evaluations based on revenue collected or tax liability assessed
§ 6-8.1-3-2.6 Certification of compliance with employee evaluation criteria
§ 6-8.1-3-3 Adoption of rules; copies of rules and statements
§ 6-8.1-3-3.5 Guidelines available for public inspection and copying; letters of findings; removal of information
§ 6-8.1-3-4 Forms; electronic format
§ 6-8.1-3-5 Signature on documents
§ 6-8.1-3-6 Records; audit
§ 6-8.1-3-7 Reciprocal information agreements; cooperation of other agencies; submission of required electronic file of information
§ 6-8.1-3-7.1 Department agreement to provide information to county treasurer or fiscal officer; electronic format; information may not be disclosed
§ 6-8.1-3-8 Representation of taxpayers before department; qualifications; requirements
§ 6-8.1-3-8.5 Taxpayer hearings
§ 6-8.1-3-9 Office space
§ 6-8.1-3-10 Contracts for services
§ 6-8.1-3-11 Mailing of documents
§ 6-8.1-3-11.2 Notice statement; documents that establish a deadline
§ 6-8.1-3-12 Powers; department; county treasurer; audits; appraisals; investigations; statistical sampling
§ 6-8.1-3-13 Criminal prosecutions; civil actions
§ 6-8.1-3-14 Motor fuel taxes; apportionment on allocation basis; reciprocal agreements; International Fuel Tax Agreement
§ 6-8.1-3-15 Report; uncollectible delinquent tax liabilities
§ 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
§ 6-8.1-3-17 Settlement of tax liability disputes; waiver of interest and penalties
§ 6-8.1-3-20 Duty to enter a memorandum of understanding with the Indiana gaming commission
§ 6-8.1-3-20 v2 Duty to enter a memorandum of understanding with the Indiana gaming commission
§ 6-8.1-3-21 Indiana to become member of Multistate Tax Commission; cost of membership
§ 6-8.1-3-21.2 Information sharing concerning construction workers misclassified as independent contractors
§ 6-8.1-3-23 Information sharing; business formation
§ 6-8.1-3-24 Expired
§ 6-8.1-3-25 Deposit of amounts collected under an amnesty program
§ 6-8.1-3-26 Report; geographic information systems mapping of local income tax collection
§ 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
§ 6-8.1-3-28 Procedures when tax is distributed to a county in error
§ 6-8.1-3-29 Taxpayer receipt for INTIME electronic account holders; Internet web page estimating allocation of taxapayer’s adjusted gross income taxes

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Terms Used In Indiana Code > Title 6 > Article 8.1 > Chapter 3 - Duties, Powers, and Responsibilities

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Sheriff: means the sheriff of the county or another person authorized to perform sheriff's duties. See Indiana Code 1-1-4-5
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5