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Indiana Code — Title 6 (Taxation)

IC 6-8.1-11-2

Legislative findings

Official textiga.in.govlast amended

Sec. 2. The general assembly makes the following findings:

# (1)

A balance must be maintained between the need of the state for revenue collection and the right of Indiana citizens for freedom from governmental oppression.

# (2)

Guarantees must be established in Indiana law to ensure that the rights, privacy, and property of taxpayers are adequately protected during the assessment and collection of taxes.

# (3)

The Indiana tax system is based largely on voluntary compliance.

# (4)

The development of understandable tax laws and the education of taxpayers concerning the tax laws will improve voluntary compliance and the relationship between the state and taxpayers.
As added by P.L.332-1989(ss), SEC.36.

Amendment history

As added by P.L.332-1989(ss), SEC.36.

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Nearby sections (25 sections)
  1. 6-8.1-10-4 · Failure to file return; fraudulent intent to evade tax;…
  2. 6-8.1-10-5 · Faulty payment; penalty; required use of guaranteed funds
  3. 6-8.1-10-6 · Failure to file information return; penalty; exceptions
  4. 6-8.1-10-7 · Maximum and minimum penalties
  5. 6-8.1-10-8 · Repealed
  6. 6-8.1-10-9 · Dissolution, liquidation, or withdrawal of corporation;
  7. 6-8.1-10-9.5 · Successor liability for certain unpaid taxes; notice;…
  8. 6-8.1-10-11 · Repealed
  9. 6-8.1-10-12 · Additional penalty; failure to participate in amnesty…
  10. 6-8.1-10-13 · Civil penalties for violations
  11. 6-8.1-10-14 · Deposit of penalties and interest for certain taxes
  12. 6-8.1-11-1 · Repealed
  13. 6-8.1-11-2 · Legislative findings
  14. 6-8.1-11-3 · Taxpayer rights advocate office; duties
  15. 6-8.1-12-1 · Development and implementation of program
  16. 6-8.1-12-2 · Purpose
  17. 6-8.1-12-3 · Mandatory program projects
  18. 6-8.1-12-4 · Repealed
  19. 6-8.1-14-1 · Annual public hearing
  20. 6-8.1-14-2 · Taxpayer input
  21. 6-8.1-14-3 · Annual report
  22. 6-8.1-14-4 · Contents of report
  23. 6-8.1-15-1 · "Charges for mobile telecommunications service" defined
  24. 6-8.1-15-2 · "Customer" defined
  25. 6-8.1-15-3 · "Designated data base provider" defined
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