Indiana Code - Taxation - Title 6, Section 6-1.1-42-31

Public documents and records; confidential information

Sec. 31. (a) A statement of benefits submitted to a designating
body under this chapter is a public document.
(b) The following information is a public record if filed under
section 29 of this chapter:
(1) The name and address of the taxpayer.
(2) The location and description of the new manufacturing
equipment for which the deduction was granted.
(3) Any information concerning the number of employees at the
facility where the new manufacturing equipment is located,
including estimated totals that were provided as part of the
statement of benefits.
(4) Any information concerning the total of the salaries paid to
those employees, including estimated totals that were provided
as part of the statement of benefits.
(5) Any information concerning the amount of solid waste or
hazardous waste converted into energy or other useful products
by the new manufacturing equipment.
(6) Any information concerning the assessed value of the new
manufacturing equipment, including estimates that were
provided as part of the statement of benefits.
(c) The following information is confidential if filed under section
29 of this chapter.
(1) Any information concerning the specific salaries paid to
individual employees by the owner of the new manufacturing
equipment.
(2) Any information concerning the cost of the new
manufacturing equipment.

As added by P.L.59-1997, SEC.1.

Last modified: May 28, 2006