Indiana § 6-8.1-11-2 Legislative findings

Indiana Statutes

§ 6-8.1-11-2 — Legislative findings

Indiana § 6-8.1-11-2

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 11Transition

This text of Indiana § 6-8.1-11-2 (Legislative findings) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-8.1-11-2 (2026).

Text

The general assembly makes the following findings:

(1)A balance must be maintained between the need of the state for revenue collection and the right of Indiana citizens for freedom from governmental oppression.

(2)Guarantees must be established in Indiana law to ensure that the rights, privacy, and property of taxpayers are adequately protected during the assessment and collection of taxes.

(3)The Indiana tax system is based largely on voluntary compliance.

(4)The development of understandable tax laws and the education of taxpayers concerning the tax laws will improve voluntary compliance and the relationship between the state and taxpayers.

Free access — add to your briefcase to read the full text and ask questions with AI

The general assembly makes the following
findings:
(1) A balance must be maintained between the need of the state
for revenue collection and the right of Indiana citizens for
freedom from governmental oppression.
(2) Guarantees must be established in Indiana law to ensure that
the rights, privacy, and property of taxpayers are adequately
protected during the assessment and collection of taxes.
(3) The Indiana tax system is based largely on voluntary
compliance.
(4) The development of understandable tax laws and the
education of taxpayers concerning the tax laws will improve
voluntary compliance and the relationship between the state and
taxpayers.