Unauthorized investigations or surveillance

# (1)

apply to an otherwise lawful investigation concerning organized crime activities;
or

# (2)

prohibit, restrict, or prevent the exchange of information if a person is being investigated for multiple violations of IC 6-2.5 (state gross retail and use taxes).

(b) As used in this section, "investigation" means an oral or written inquiry directed to a person, organization, or governmental entity.

(c) As used in this section, "surveillance" means the monitoring of a person, place, or event by:

(1) electronic interception;

(2) overt or covert observations;

# (3)

photography; or

# (4)

the use of informants.

(d) The commissioner or an employee of the department may not knowingly authorize, require, or conduct:

(1) an investigation; or

(2) a surveillance;
unless the purpose of the investigation or surveillance is reasonably related to the administration of a listed tax.
As added by P.L.332-1989(ss), SEC.21. Amended by P.L.100-2012, SEC.20.