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Indiana Code Title 6. Taxation § 6-1.1-31.5-5.5

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 5.5. (a) This section applies to a provider whose computer software, computer equipment, computer operating program, or computer system service is determined by the department to be noncompliant with this chapter, the rules adopted by the department, or both.  Before revoking a certification under section 5 of this chapter, the department may, in writing:

(1) notify the provider of the noncompliance;  and

(2) offer the provider an opportunity to enter into a corrective action plan under subsection (c).

(b) The notice to the provider must include the following:

(1) A description of the actions that must be taken to correct the noncompliance.

(2) The date before which the provider must enter into a corrective action plan in order to avoid revocation under section 5 of this chapter.

(c) The corrective action plan shall include the following:

(1) A description of the action or actions to be taken by the provider to correct the noncompliance.

(2) A date before which the actions under subdivision (1) must be completed, as determined by the department.

(3) A statement requiring the provider to:

(A) notify, in each county affected by the noncompliance, the applicable county official of the noncompliance and the actions required under the corrective action plan;  and

(B) provide regular updates to the department regarding the actions taken.

(d) The provider shall notify the department immediately upon completion of the actions required under the corrective action plan.  The department shall review the actions undertaken by the provider and determine if the provider has substantially corrected the noncompliance and notify the provider if the provider is in compliance with the applicable statute or rule not more than thirty (30) days after the earlier of the date that the:

(1) noncompliance was required to have been corrected under the corrective action plan;  or

(2) provider notifies the department that the provider has corrected the noncompliance.

(e) If:

(1) a provider does not enter into a corrective action plan;  or

(2) the provider fails to substantially correct the noncompliance within the time specified in the corrective action plan;

the department may initiate revocation proceedings under section 5 of this chapter.

(f) The following are public records:

(1) A corrective action plan under this section.

(2) The results of the department's review under subsection (d).

(3) An order revoking a provider's certification following a determination by the department that the provider failed to substantially correct the noncompliance.

(g) The state, the department, and the department's officers, agents, and employees are immune from liability for any act done or omitted in connection with the performance of their duties under this section.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-1.1-31.5-5.5 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-1-1-31-5-5-5/

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