Indiana Code — Title 6 (Taxation)
IC 6-8.1-3-8.5
Taxpayer hearings
Sec. 8.5. (a) This section applies to a hearing conducted by the department under this article.
(b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible.
(c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to:
# (1)
have a representative qualified under section 8 of this chapter present at the hearing;
and
# (2)
record the hearing.
(d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:
(1) intends to record the hearing; and
(2) will provide a copy of the recording to the taxpayer.
As added by P.L.332-1989(ss), SEC.24.
Amendment history
As added by P.L.332-1989(ss), SEC.24.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 6-8.1-3-17 · Settlement of tax liability disputes; waiver of interest…
- 6-8.1-3-18 · Repealed
- 6-8.1-3-19 · Repealed