Legislative findings
Sec. 2. The general assembly makes the following findings:
(1) A balance must be maintained between the need of the state
for revenue collection and the right of Indiana citizens for
freedom from governmental oppression.
(2) Guarantees must be established in Indiana law to ensure that
the rights, privacy, and property of taxpayers are adequately
protected during the assessment and collection of taxes.
(3) The Indiana tax system is based largely on voluntary
compliance.
(4) The development of understandable tax laws and the
education of taxpayers concerning the tax laws will improve
voluntary compliance and the relationship between the state and
taxpayers.
As added by P.L.332-1989(ss), SEC.36.
Last modified: May 28, 2006