Guidelines available for public inspection and copying; letters of
findings; removal of information
Sec. 3.5. (a) Subject to subsection (b), the department shall
publish in the Indiana Register under IC 4-22-7-7 and make available
for public inspection and copying under IC 5-14-3 information
bulletins, revenue rulings (including, after complying with
subsections (b) through (e), letters of findings), and other guidelines
that:
(1) are issued by the department; and
(2) concern a listed tax.
(b) When the department issues a letter of findings, the
department shall provide a copy of the letter of findings to the
taxpayer to which the letter of findings pertains. The department
shall notify the taxpayer of the taxpayer's right to delete information
described under subsection (c).
(c) Not more than thirty (30) days after a taxpayer receives a letter
of findings under subsection (b), the taxpayer to which the letter of
findings pertains may request in writing that the department remove
any of the following information that is contained in the letter of
findings:
(1) A name, address, or other identifying detail of:
(A) the business or other person to whom the written
determination pertains; or
(B) any other business or other person identified in the
written determination or a background file document.
(2) A trade secret or other commercial or financial information
obtained from a business or other person that is privileged or
confidential.
(3) Information, the disclosure of which would constitute an
unwarranted invasion of personal privacy.
(4) Information contained in or related to an examination,
operating, or condition report prepared by, on behalf of, or for
use of an agency responsible for the regulation or supervision
of a financial institution.
(5) Information specifically exempted from disclosure by any
other statute that is applicable to the department of state
revenue.
A request to remove information under this subsection must include
a copy of the letter of findings that is marked to identify the
information that the person seeks to remove.
(d) Before publishing or making a letter of findings available for
public inspection, the department shall remove information marked
by a taxpayer for removal from the letter of findings to the extent
that:
(1) the request was submitted to the department in conformity
with subsection (c); and
(2) the information marked for removal qualifies under
subsection (c)(1) through (c)(5).
However, if after removal of information marked by a taxpayer, the
letter of findings does not clearly indicate the position of the
department on the matter of tax law addressed by the letter of
findings, the department shall add back deleted items or substitute
words and numbers to the extent necessary to clearly indicate the
position of the department on the matter of tax law addressed by the
letter of findings.
(e) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting
information from disclosure by the department does not apply to this
subsection. Subject to subsection (d), the department shall submit the
letter of findings for publication in the Indiana Register under
IC 4-22-7-7 and make the letter of findings available for public
inspection and copying under IC 5-14-3 not earlier than thirty (30)
days after the taxpayer receives the letter of findings and not later
than sixty (60) days after the taxpayer receives the letter of findings.
As added by P.L.28-1997, SEC.24.
Last modified: May 28, 2006