Confidentiality of tax information; court orders; persons eligible
to receive tax information
Sec. 1. (a) This subsection does not apply to the disclosure of
information concerning a conviction on a tax evasion charge. 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) the attorney general or any other legal representative of the
state in any action in respect to the amount of tax due under the
provisions of the law relating to any of the listed taxes; or
(4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be
used solely for official purposes.
(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:
(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.
(c) The information described in subsection (a) relating to a
person on public welfare or a person who has made application for
public welfare may be revealed to the director of the division of
family and children, and to any county director of family and
children located in Indiana, upon receipt of a written request from
either director for the information. The information shall be treated
as confidential by the directors. In addition, the information
described in subsection (a) relating to a person who has been
designated as an absent parent by the state Title IV-D agency shall
be made available to the state Title IV-D agency upon request. The
information shall be subject to the information safeguarding
provisions of the state and federal Title IV-D programs.
(d) The name, address, Social Security number, and place of
employment relating to any individual who is delinquent in paying
educational loans owed to an institution of higher education may be
revealed to that institution if it provides proof to the department that
the individual is delinquent in paying for educational loans. This
information shall be provided free of charge to approved institutions
of higher learning (as defined by IC 20-12-21-3(2)). The department
shall establish fees that all other institutions must pay to the
department to obtain information under this subsection. However,
these fees may not exceed the department's administrative costs in
providing the information to the institution.
(e) The information described in subsection (a) relating to reports
submitted under IC 6-6-1.1-502 concerning the number of gallons of
gasoline sold by a distributor, and IC 6-6-2.5 concerning the number
of gallons of special fuel sold by a supplier and the number of
gallons of special fuel exported by a licensed exporter or imported by
a licensed transporter may be released by the commissioner upon
receipt of a written request for the information.
(f) The information described in subsection (a) may be revealed
upon the receipt of a written request from the administrative head of
a state agency of Indiana 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 name and address of retail merchants, including township,
as specified in IC 6-2.5-8-1(h) may be released solely for tax
collection purposes to township assessors.
(h) The department shall notify the appropriate innkeepers' tax
board, bureau, or commission that a taxpayer is delinquent in
remitting innkeepers' taxes under IC 6-9.
(i) All information relating to the delinquency or evasion of the
motor vehicle excise tax may be disclosed to the bureau of motor
vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.
(j) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable to the bureau of motor
vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.5.
(k) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable under the International
Registration Plan may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.5.
(l) This section does not apply to:
(1) the beer excise tax (IC 7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(m) The name and business address of retail merchants within
each county that sell tobacco products may be released to the
division of mental health and addiction and the alcohol and tobacco
commission solely for the purpose of the list prepared under
IC 6-2.5-6-14.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.95-1983,
SEC.1; P.L.42-1984, SEC.5; P.L.57-1985, SEC.3; P.L.6-1987,
SEC.12; P.L.65-1988, SEC.2; P.L.335-1989(ss), SEC.21;
P.L.2-1992, SEC.72; P.L.4-1993, SEC.11; P.L.5-1993, SEC.23;
P.L.71-1993, SEC.20; P.L.277-1993(ss), SEC.52; P.L.1-1994,
SEC.31; P.L.85-1995, SEC.33; P.L.67-1996, SEC.1; P.L.119-1998,
SEC.18; P.L.181-1999, SEC.7; P.L.177-1999, SEC.2; P.L.215-2001,
SEC.12; P.L.204-2001, SEC.14; P.L.254-2003, SEC.12.
Last modified: May 28, 2006