Disclosure of inheritance tax information; offense
Sec. 12. (a) The department, the department's counsel, agents,
clerks, stenographers, other employees, or former employees, or any
other person who gains access to the inheritance tax files shall not
divulge any information disclosed by the documents required to be
filed under this article. However, disclosure may be made in the
following cases:
(1) To comply with an order of a court.
(2) To the members and employees of the department.
(3) To the members and employees of county offices and courts
to the extent they need the information for inheritance tax
purposes. IC 5-14-3-6.5 does not apply to this subdivision.
(4) To the governor.
(5) To the attorney general.
(6) To any other legal representative of the state in any action
pertaining to the tax due under this article.
(7) To any authorized officer of the United States, when the
recipient agrees that the information is confidential and will be
used solely for official purposes.
(8) Upon the receipt of a certified request, to any designated
officer of a tax department of any other state, district, territory,
or possession of the United States, when the state, district,
territory, or possession permits the exchange of like information
with the taxing officials of Indiana and when the recipient
agrees that the information is confidential and will be used
solely for tax collection purposes.
(9) Upon receipt of a written request, to the director of the
division of family and children and to any county director of
family and children, when the recipient agrees that the
information is confidential and will be used only in connection
with their official duties.
(10) To the attorney listed on the inheritance tax return under
IC 6-4.1-4-1 or IC 6-4.1-4-7.
(11) To a devisee, an heir, a successor in interest, or a surviving
joint tenant of the decedent for whom an inheritance tax return
was filed or, upon the receipt of a written request, to an agent
or attorney of a devisee, an heir, a successor in interest, or a
surviving joint tenant of the decedent.
(b) Any person who knowingly violates this section:
(1) commits a Class C misdemeanor; and
(2) shall be immediately dismissed from the person's office or
employment, if the person is an officer or employee of the state.
As added by P.L.26-1985, SEC.13. Amended by P.L.67-1988, SEC.3;
P.L.58-1990, SEC.4; P.L.2-1992, SEC.70; P.L.4-1993, SEC.10;
P.L.5-1993, SEC.22.
Last modified: May 28, 2006