Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 15-7-2
Individual filing returns; disclosure of information
Sec. 2. At a person's request, the department may disclose whether or not an individual filed an Indiana income tax return. Such disclosure
may not be made with respect to any taxable year until the close of the calendar year following the year in which the return should have been filed.
No other information derived from or concerning the individual's return may be disclosed.
EXAMPLE
Disclosure of information that a taxpayer filed a 19X1 individual income tax return could not be revealed until January, 19X4. Such
information cannot be made until the close of the calendar year following the year in which the return should have been
filed.
(Department of State Revenue; 45 IAC 15-7-2; filed Oct 1, 1987, 1:30 pm: 11 IR 542)
Amendment history
(Department of State Revenue; 45 IAC 15-7-2; filed Oct 1, 1987, 1:30 pm: 11 IR 542)
Source: view the official text
Nearby sections (25 sections)
- 15-5-1 · Notice
- 15-5-2 · Protests
- 15-5-3 · Hearings
- 15-5-4 · Letter of findings
- 15-5-5 · Rehearings
- 15-5-6 · Demand for payment
- 15-5-7 · Statute of limitations on issuance of proposed assessment
- 15-5-8 · Jeopardy assessments
- 15-6-1 · Extensions
- 15-6-2 · Holidays
- 15-6-3 · Date of filing
- 15-7-1 · Disclosure of information
- 15-7-2 · Individual filing returns; disclosure of information
- 15-8-1 · Partial payments
- 15-8-2 · Demand notices; tax warrants
- 15-9-1 · Due date; net operating loss
- 15-9-2 · Statute of limitations for refunds
- 15-10-1 · Joint returns
- 15-11-1 · Liability for interest
- 15-11-2 · Liability for penalty
- 15-11-3 · Preparation of return by the department
- 15-11-4 · Fraudulent intent to evade tax
- 15-11-5 · Bad checks; penalty
- 15-11-6 · Information return
- 16-1-1 · Definitions