Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-8.1-3-13

Criminal prosecutions; civil actions

Official textiga.in.govlast amended

Sec. 13.

# (a)

The attorney general and the respective prosecuting attorneys have concurrent jurisdiction in conducting criminal prosecutions of tax matters. Either the attorney general or the respective prosecuting attorney may initiate criminal tax proceedings, and appear before grand juries to report violations, give legal advice, or interrogate witnesses.

# (b)

Upon request by the department, the attorney general shall prosecute a civil action to collect unpaid taxes, penalties, and interest and to enforce the department's powers.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.148-2024, SEC.6.

Amendment history

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.148-2024, SEC.6.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-8.1-3-4 · Forms; electronic format
  2. 6-8.1-3-5 · Signature on documents
  3. 6-8.1-3-6 · Records; audit
  4. 6-8.1-3-7 · Reciprocal information agreements; cooperation of other
  5. 6-8.1-3-7.1 · Department agreement to provide information to county
  6. 6-8.1-3-8 · Representation of taxpayers before department;…
  7. 6-8.1-3-8.5 · Taxpayer hearings
  8. 6-8.1-3-9 · Office space
  9. 6-8.1-3-10 · Contracts for services
  10. 6-8.1-3-11 · Mailing of documents
  11. 6-8.1-3-11.2 · Notice statement; documents that establish a deadline
  12. 6-8.1-3-12 · Powers; department; county treasurer; audits; appraisals;
  13. 6-8.1-3-13 · Criminal prosecutions; civil actions
  14. 6-8.1-3-14 · Motor fuel taxes; apportionment on allocation basis;…
  15. 6-8.1-3-15 · Report; uncollectible delinquent tax liabilities
  16. 6-8.1-3-16 · Outstanding tax warrants; list; tax releases; motor…
  17. 6-8.1-3-17 · Settlement of tax liability disputes; waiver of interest…
  18. 6-8.1-3-18 · Repealed
  19. 6-8.1-3-19 · Repealed
  20. 6-8.1-3-20 · Duty to enter a memorandum of understanding with the
  21. 6-8.1-3-21 · Indiana to become member of Multistate Tax Commission; cost
  22. 6-8.1-3-21.2 · Information sharing concerning construction workers
  23. 6-8.1-3-23 · Information sharing; business formation
  24. 6-8.1-3-24 · Expired
  25. 6-8.1-3-24.5 · Administrative rules
Full table of contents →