§ 5-28-15-8 — Request for records; confidentiality of records

(a) This section applies to records and other
information, including records and information that are otherwise
confidential, maintained by the following:
(1) The board.
(2) A U.E.A.
(3) The department of state revenue.
(4) The corporation.
(5) The department of local government finance.
(6) A county auditor.
(7) A township assessor (if any).
(8) A county assessor.
(b) A person or an entity listed in subsection (a) may request a
second person or entity described in subsection (a) to provide any
records or other information maintained by the second person or entity
that concern an individual or a business that is receiving a tax
deduction, exemption, or credit related to an enterprise zone.
Notwithstanding any other law, the person or entity to whom the
request is made under this section must comply with the request. A
person or entity receiving records or information under this section that
are confidential must also keep the records or information confidential.
(c) A person or an entity that receives confidential records or
information under this section and knowingly or intentionally discloses
the records or information to an unauthorized person commits a Class
A misdemeanor.

Legislative History

As added by P.L.4-2005, SEC.34. Amended by P.L.146-2008, SEC.43.