Indiana Code — Title 6 (Taxation)
IC 6-8.1-3-7
Reciprocal information agreements; cooperation of other
agencies; submission of required electronic file of information
Sec. 7. (a) The department may enter into reciprocal agreements with the taxing officials of the United States government or with the taxing officials of other state governments to furnish and receive information relevant to the administration and enforcement of the listed taxes. However, the department may not furnish information obtained from federal returns or schedules to officials of other state governments.
(b) All agencies of the state of Indiana shall cooperate with the department in the
administration of the listed taxes and shall, upon request and at no charge to the department, furnish to the department any information relevant to the administration and collection of the listed taxes that the department requests. In addition, a state agency that encounters the use of a fraudulent identity shall notify the department and provide in electronic format identifying information as specified by the department for the department's use in preventing tax fraud. If a state agency encounters the use of fraudulent identities on a regular basis, the state agency shall provide to the department a monthly electronic report furnishing the identifying information specified by the department.
(c) Before December 1 each year:
# (1)
the department of correction shall provide to the department an electronic file listing the name and Social Security number of each individual under the jurisdiction of the department of correction as of November 1 of that year; and
# (2)
the Indiana department of health shall provide to the department an electronic file listing the name of each individual for whom an Indiana death certificate was issued during the immediately preceding twelve (12) months.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.197-2013, SEC.2; P.L.56-2023, SEC.43.
Amendment history
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.197-2013, SEC.2; P.L.56-2023, SEC.43.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-2-2 · Control by governor
- 6-8.1-2-3 · Repealed
- 6-8.1-3-1 · Tax administration, collection, and enforcement; vehicle…
- 6-8.1-3-2 · Employees; hiring; compensation; conflict of interest
- 6-8.1-3-2.2 · Unauthorized investigations or surveillance
- 6-8.1-3-2.5 · Employee evaluations based on revenue collected or tax
- 6-8.1-3-2.6 · Certification of compliance with employee evaluation…
- 6-8.1-3-3 · Adoption of rules; copies of rules and statements
- 6-8.1-3-3.5 · Guidelines available for public inspection and copying;…
- 6-8.1-3-4 · Forms; electronic format
- 6-8.1-3-5 · Signature on documents
- 6-8.1-3-6 · Records; audit
- 6-8.1-3-7 · Reciprocal information agreements; cooperation of other
- 6-8.1-3-7.1 · Department agreement to provide information to county
- 6-8.1-3-8 · Representation of taxpayers before department;…
- 6-8.1-3-8.5 · Taxpayer hearings
- 6-8.1-3-9 · Office space
- 6-8.1-3-10 · Contracts for services
- 6-8.1-3-11 · Mailing of documents
- 6-8.1-3-11.2 · Notice statement; documents that establish a deadline
- 6-8.1-3-12 · Powers; department; county treasurer; audits; appraisals;
- 6-8.1-3-13 · Criminal prosecutions; civil actions
- 6-8.1-3-14 · Motor fuel taxes; apportionment on allocation basis;…
- 6-8.1-3-15 · Report; uncollectible delinquent tax liabilities
- 6-8.1-3-16 · Outstanding tax warrants; list; tax releases; motor…