Indiana Code — Title 6 (Taxation)
IC 6-8.1-7-2
Statistical studies derived from tax returns; disclosure of
results; information as to individuals filing returns
Sec. 2. (a) The department may compile statistical studies from information derived from state tax returns and may disclose the results of those studies. In addition, the department may disclose statistical information from the state tax returns to the governor, the general assembly, or another state agency, for the purpose of allowing those governmental entities to conduct their own statistical studies.
(b) Notwithstanding subsection (a), the department may not disclose the results of any study and may not disclose any statistical information if, as a result of that disclosure:
# (1)
the identity of a taxpayer who filed a return would be disclosed;
# (2)
the identity of a taxpayer could reasonably be associated with any of the information which was derived from his return for use in a statistical study; or
# (3)
the ability of the department to obtain information from federal tax returns would, in the department's judgment, be jeopardized in any manner.
(c) Subject to the rules and regulations of the department, a person may request information as to whether an individual filed an income tax return pursuant to the Indiana income tax laws for a particular taxable year. However, the department may not disclose that information with respect to any taxable year until the close of the calendar year following the year in which the return should have been filed. As soon as practicable after the close of that calendar year, the department shall inform the person making the request whether the return was filed.
As added by Acts 1980, P.L.61, SEC.1.
Amendment history
As added by Acts 1980, P.L.61, SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-6-1 · Due date extensions; requirements; tax payments; penalties
- 6-8.1-6-2 · Repealed
- 6-8.1-6-3 · Date of filing
- 6-8.1-6-4 · Certification of returns and forms
- 6-8.1-6-4.5 · Rounding to nearest whole dollar
- 6-8.1-6-5 · Taxpayer return; itemization of income derived from sources
- 6-8.1-6-6 · Repealed
- 6-8.1-6-7 · Electronic filing of returns or documents; rules
- 6-8.1-6-8 · Information concerning municipal taxpayers
- 6-8.1-6-9 · Requirement for income tax return form to include
- 6-8.1-7-1 · Confidentiality of tax information; court orders; persons
- 6-8.1-7-1.5 · Disclosure of tax return information; scope of disclosure
- 6-8.1-7-2 · Statistical studies derived from tax returns; disclosure of
- 6-8.1-7-3 · Violation; offense
- 6-8.1-8-1 · Form of payment; receipt
- 6-8.1-8-1.5 · Partial payment of tax
- 6-8.1-8-1.7 · Required periodic payments by electronic funds transfer
- 6-8.1-8-2 · Demand notice; issuance of tax warrant; recording of warrant
- 6-8.1-8-3 · Judgments arising from tax warrants; collection
- 6-8.1-8-4 · Judgment arising from tax warrant; collection by department;
- 6-8.1-8-5 · Restraining order
- 6-8.1-8-6 · Receivership; court order; appeal
- 6-8.1-8-7 · Remedies cumulative
- 6-8.1-8-8 · Uncollected tax warrants; action by department
- 6-8.1-8-8.5 · Enforceability of judgment arising from tax warrant