§ 6-3.6-9-19 — Annual report to each county

Indiana § 6-3.6-9-19

• Jurisdiction: Indiana
• Art. 3.6: LOCAL INCOME TAXES
• Ch. 9: Distribution of Revenue

Text

Before October 1, 2023, and October 1 of
each year thereafter, the state department of revenue shall provide to
each county a report for the fiscal year ending in the calendar year of
the report. The report shall contain at least the following information:
(1) The number of returns filed by single, joint, and married filing
separate status.
(2) The number of returns filed by full-year residents and filers
who are not full-year residents.
(3) The amounts billed to county taxpayers for underpayment of
tax during the fiscal year.
(4) The amounts collected from county taxpayers for amounts
billed prior to the end of the state fiscal year ending in the
calendar year of the report.
(5) The amounts reported on the individual lines of the annual
returns filed by or for county taxpayers during the fiscal year
ending in the calendar year of the report.
If the amounts reported on one (1) or more individual returns can
reasonably identify the return information of one (1) or more county
taxpayers or can reasonably result in a disclosure not permitted under
Section 6103 of the Internal Revenue Code, the department may redact
those amounts and such other amounts necessary to prevent the
disclosure of the return information of such county taxpayers.

Legislative History

As added by P.L.165-2021, SEC.96. Amended by P.L.9-2022, SEC.9.