Indiana § 6-4.1-12-12 Disclosure of inheritance tax information; offense

Indiana Statutes

§ 6-4.1-12-12 — Disclosure of inheritance tax information; offense

Indiana·Art. 4.1 DEATH TAXES·Ch. 12 General Administrative Provisions

(a)The department, the department's counsel, agents, clerks, stenographers, other employees, or former employees, or any other person who gains access to the inheritance tax files shall not divulge any information disclosed by the documents required to be filed under this article. However, disclosure may be made in the following cases:

(1)To comply with an order of a court.

(2)To the members and employees of the department.

(3)To the members and employees of county offices and courts to the extent they need the information for inheritance tax purposes. IC 5-14-3-6.5 does not apply to this subdivision.

(4)To the governor.

(5)To the attorney general.

(6)To any other legal representative of the state in any action pertaining to the tax due under this article.

(7)To any authorized offi

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(a) The department, the department's
counsel, agents, clerks, stenographers, other employees, or former
employees, or any other person who gains access to the inheritance tax
files shall not divulge any information disclosed by the documents
required to be filed under this article. However, disclosure may be
made in the following cases:
(1) To comply with an order of a court.
(2) To the members and employees of the department.
(3) To the members and employees of county offices and courts
to the extent they need the information for inheritance tax
purposes. IC 5-14-3-6.5 does not apply to this subdivision.
(4) To the governor.
(5) To the attorney general.
(6) To any other legal representative of the state in any action
pertaining to the tax due under this article.
(7) To any authorized officer of the United States, when the
recipient agrees that the information is confidential and will be
used solely for official purposes.
(8) Upon the receipt of a certified request, to any designated
officer of a tax department of any other state, district, territory, or
possession of the United States, when the state, district, territory,
or possession permits the exchange of like information with the
taxing officials of Indiana and when the recipient agrees that the
information is confidential and will be used solely for tax
collection purposes.
(9) Upon receipt of a written request, to the director of the
department of child services or to the director of the division of
family resources and to any county director of family and
children, when the recipient agrees that the information is
confidential and will be used only in connection with their official
duties.
(10) To the attorney listed on the inheritance tax return under IC 6-4.1-4-1 or IC 6-4.1-4-7.
(11) To a devisee, an heir, a successor in interest, or a surviving
joint tenant of the decedent for whom an inheritance tax return
was filed or, upon the receipt of a written request, to an agent or
attorney of a devisee, an heir, a successor in interest, or a
surviving joint tenant of the decedent.
(b) Any person who knowingly violates this section:
(1) commits a Class C misdemeanor; and
(2) shall be immediately dismissed from the person's office or
employment, if the person is an officer or employee of the state.

Indiana § 6-4.1-12-12 (Disclosure of inheritance tax information; offense) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.26-1985, SEC.13. Amended by P.L.67-1988, SEC.3; P.L.58-1990, SEC.4; P.L.2-1992, SEC.70; P.L.4-1993, SEC.10; P.L.5-1993, SEC.22; P.L.145-2006, SEC.18.