Skip to main content
Find a Lawyer

Indiana Code Title 6. Taxation § 6-8.1-14-4

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

Sec. 4. The report prepared under section 3 of this chapter must include the following:

(1) Areas of recurring taxpayer noncompliance.

(2) A statistical study under IC 6-8.1-7-2 from the department audit process, including the following:

(A) The statute or rule violated by the taxpayers.

(B) The amount of tax involved.

(C) The industry or business of the taxpayers.

(D) The number of years in the audit period.

(E) The use of professional tax preparation assistance by the taxpayers.

(F) The filing of appropriate tax returns by the taxpayers.

(3) Recommendations for improving taxpayer compliance and department administration by the following:

(A) The adoption of new or amended statutes and rules.

(B) Improvements in the training of department employees.

(C) Improvements in taxpayer communication and education.

(D) Increases in the enforcement capability of the department.

(4) The certification required under IC 6-8.1-3-2.6.

(5) The following information:

(A) The number of taxpayers.

(B) The amount of gross collections.

(C) The amount of net collections.

(D) The amount of refunds.

(E) The amount of collection allowances.

(F) The amount of administrative costs.

(G) The amount of delinquencies by type of tax collected by the department.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-8.1-14-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-8-1-14-4/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard