Indiana Corporate Tax Data
Question 1-How is confidential data defined?
Detail Level:
Broad Mention
Relevant Subsections:
(b)(2)
Relevant Language:
TITLE 6 - TAXATION, ARTICLE 8.1 - DEPARTMENT OF REVENUE, TAX ADMINISTRATION, CHAPTER 7 - CONFIDENTIALITY, §6-8.1-7-1 - CONFIDENTIALITY OF TAX INFORMATION; COURT ORDERS; PERSONS ELIGIBLE TO RECEIVE TAX INFORMATION (a)...Unless in accordance with a judicial order or as otherwise provided in this chapter, the department, its employees, former employees, counsel, agents, or any other person may not divulge the amount of tax paid by any taxpayer, terms of a settlement agreement executed between a taxpayer and the department, investigation records, investigation reports, or any other information disclosed by the reports filed under the provisions of the law relating to any of the listed taxes...(b) The information described in subsection (a)...(2)...is to be confidential and to be used solely for tax collection purposes.
Question 2-Who is authorized to disclose data?
Detail Level:
Broad Mention
Citation:
IC 6-8.1-1-2; IC 6-8.1-7-
Relevant Subsections:
IC 6-8.1-1-2; (a)
Relevant Language:
TITLE 6 - TAXATION, ARTICLE 8.1 - DEPARTMENT OF REVENUE, TAX ADMINISTRATION, CHAPTER 7 - CONFIDENTIALITY, §6-8.1-7-1 - CONFIDENTIALITY OF TAX INFORMATION; COURT ORDERS; PERSONS ELIGIBLE TO RECEIVE TAX INFORMATION (a)...Unless in accordance with a judicial order or as otherwise provided in this chapter, the department, its employees, former employees, counsel, agents, or any other person may not divulge the amount of tax paid...§6-8.1-1-2 "DEPARTMENT"..."Department" means the Indiana department of state revenue.
Question 3-For what purposes may data be disclosed?
Detail Level:
Detailed Explanation
Citation:
IC 6-8.1-7-1;IC 6-8.1-7-2
Relevant Subsections:
(b),(f)-(h), (q); (a)
Relevant Language:
TITLE 6 - TAXATION, ARTICLE 8.1 - DEPARTMENT OF REVENUE, TAX ADMINISTRATION, CHAPTER 7 - CONFIDENTIALITY, §6-8.1-7-1 - CONFIDENTIALITY OF TAX INFORMATION; COURT ORDERS; PERSONS ELIGIBLE TO RECEIVE TAX INFORMATION...(b) The information described in subsection (a) may be revealed...when: (1) the state, district, territory, or possession permits the exchange of like information with the taxing officials of the state; and (2) it is agreed that the information is to be confidential and to be used solely for tax collection purposes...(f) The information described in subsection (a) may be revealed...when: (1) the state agency shows an official need for the information; and (2) the administrative head of the state agency agrees that any information released will be kept confidential and will be used solely for official purposes. (g) The information described in subsection (a) may be revealed...when it is agreed that the information is to be confidential and to be used solely for official purposes. (h) The name and address of retail merchants, including township, as specified in IC 6-2.5-8-1(k) may be released solely for tax collection purposes to township assessors and county assessors...(q) The department may release information concerning total incremental tax amounts under: (1) IC 5-28-26; (2) IC 36-7-13; (3) IC 36-7-26; (4) IC 36-7-27; (5) IC 36-7-31; (6) IC 36-7-31.3; or (7) any other statute providing for the calculation of incremental state taxes that will be distributed to or retained by a political subdivision or other entity; to the fiscal officer of the political subdivision or other entity...for official purposes. §6-8.1-7-2 STATISTICAL STUDIES DERIVED FROM TAX RETURNS; DISCLOSURE OF RESULTS; INFORMATION AS TO INDIVIDUALS FILING RETURNS (a)...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.
Question 4-To which parties may data be disclosed?
Detail Level:
Broad Mention
Relevant Language:
TITLE 6 - TAXATION, ARTICLE 8.1 - DEPARTMENT OF REVENUE, TAX ADMINISTRATION, CHAPTER 7 - CONFIDENTIALITY, §6-8.1-7-1 - CONFIDENTIALITY OF TAX INFORMATION; COURT ORDERS; PERSONS ELIGIBLE TO RECEIVE TAX INFORMATION. (a)...Unless in accordance with a judicial order or as otherwise provided in this chapter, the department, its employees, former employees, counsel, agents, or any other person may not divulge the amount of tax paid by any taxpayer, terms of a settlement agreement executed between a taxpayer and the department, investigation records, investigation reports, or any other information disclosed by the reports filed under the provisions of the law relating to any of the listed taxes, including required information derived from a federal return, except to: (1) members and employees of the department; (2) the governor; (3) a member of the general assembly or an employee of the house of representatives or the senate...(4) the attorney general or any other legal representative of the state...or (5) any authorized officers of the United States...
Question 5-What specific data elements may be disclosed?
Detail Level:
Broad Mention
Relevant Language:
TITLE 6 - TAXATION, ARTICLE 8.1 - DEPARTMENT OF REVENUE, TAX ADMINISTRATION, CHAPTER 7 - CONFIDENTIALITY, §6-8.1-7-1 - CONFIDENTIALITY OF TAX INFORMATION; COURT ORDERS; PERSONS ELIGIBLE TO RECEIVE TAX INFORMATION. (a)...Unless in accordance with a judicial order or as otherwise provided in this chapter, the department, its employees, former employees, counsel, agents, or any other person may not divulge the amount of tax paid by any taxpayer, terms of a settlement agreement executed between a taxpayer and the department, investigation records, investigation reports, or any other information disclosed by the reports filed under the provisions of the law relating to any of the listed taxes...
Question 6-What type of data sharing agreement is required for data disclosure?
Detail Level:
Broad Mention
Relevant Language:
TITLE 6 - TAXATION, ARTICLE 8.1 - DEPARTMENT OF REVENUE, TAX ADMINISTRATION, CHAPTER 7 - CONFIDENTIALITY, §6-8.1-7-1 - CONFIDENTIALITY OF TAX INFORMATION; COURT ORDERS; PERSONS ELIGIBLE TO RECEIVE TAX INFORMATION...(b) The information described in subsection (a) may be revealed upon the receipt of a certified request of any designated officer of the state tax department of any other state, district, territory, or possession of the United States when...
Question 7-What safeguards are required for data disclosure?
Detail Level:
Not Addressed
Question 8-What are the payment provisions for data disclosure?
Detail Level:
Not Addressed
Question 9-What are the penalties for violating disclosure rules?
Detail Level:
Detailed Explanation
Relevant Language:
TITLE 6 - TAXATION, ARTICLE 8.1 - DEPARTMENT OF REVENUE, TAX ADMINISTRATION, CHAPTER 7 - CONFIDENTIALITY, §6-8.1-7-3 - VIOLATION; OFFENSE. Sec. 3. A person who violates the provisions of this chapter commits a Class C misdemeanor. In addition, if the person is an officer or employee of the state, he shall be immediately dismissed from his office or employment.
