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Indiana Code Title 6. Taxation § 6-8.1-3-2.2

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

Sec. 2.2. (a) This section does not:

(1) apply to an otherwise lawful investigation concerning organized crime activities;  or

(2) prohibit, restrict, or prevent the exchange of information if a person is being investigated for multiple violations of IC 6-2.5 (state gross retail and use taxes).

(b) As used in this section, “investigation” means an oral or written inquiry directed to a person, organization, or governmental entity.

(c) As used in this section, “surveillance” means the monitoring of a person, place, or event by:

(1) electronic interception;

(2) overt or covert observations;

(3) photography;  or

(4) the use of informants.

(d) The commissioner or an employee of the department may not knowingly authorize, require, or conduct:

(1) an investigation;  or

(2) a surveillance;

unless the purpose of the investigation or surveillance is reasonably related to the administration of a listed tax.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-8.1-3-2.2 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-8-1-3-2-2/

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