Indiana Code — Title 6 (Taxation)

IC 6-8.1-14-4

Contents of report

Official textiga.in.govlast amended 201823 subsections

Sec. 4. The report prepared under section 3 of this chapter must include the following:

# (1)

Areas of recurring taxpayer noncompliance.

# (2)

A statistical study under IC 6-8.1-7-2 from the department audit process, including the following:

# (A)

The statute or rule violated by the taxpayers.

# (B)

The amount of tax involved.

# (C)

The industry or business of the taxpayers.

# (D)

The number of years in the audit period.

# (E)

The use of professional tax preparation assistance by the taxpayers.

# (F)

The filing of appropriate tax returns by the taxpayers.

# (3)

Recommendations for improving taxpayer compliance and department administration by the following:

# (A)

The adoption of new or amended statutes and rules.

# (B)

Improvements in the training of department employees.

# (C)

Improvements in taxpayer communication and education.

# (D)

Increases in the enforcement capability of the department.

# (4)

The certification required under IC 6-8.1-3-2.6.

# (5)

The following information:

# (A)

The number of taxpayers.

# (B)

The amount of gross collections.

# (C)

The amount of net collections.

# (D)

The amount of refunds.

# (E)

The amount of collection allowances.

# (F)

The amount of administrative costs.

# (G)

The amount of delinquencies by type of tax collected by the department.
As added by P.L.332-1989(ss), SEC.39. Amended by P.L.130-2018, SEC.31.

Amendment history

As added by P.L.332-1989(ss), SEC.39. Amended by P.L.130-2018, SEC.31.

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