Indiana § 6-8.1-3-11 Mailing of documents

Indiana Statutes

§ 6-8.1-3-11 — Mailing of documents

Indiana § 6-8.1-3-11

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 3Duties, Powers, and Responsibilities

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Bluebook

Ind. Code § 6-8.1-3-11 (2026).

Text

(a)As used in this section, "secure electronic delivery service" means a service that:

(1)employs security procedures to provide, send, deliver, or otherwise communicate electronic records to the intended recipient using:

(A)security methods such as passwords, encryption, and matching electronic addresses to United States postal addresses; or

(B)other security methods that are consistent with applicable law or industry standards; and

(2)operates subject to the applicable requirements of the Electronic Signatures in Global and National Commerce Act (15 U.S.C. 7001 et seq.).

(b)When a statute specifies that the department is required to send a document by mail, and the particular statute is silent as to the class or type of mailing to be used, the department satisfies the mailing requi

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(a) As used in this section, "secure electronic
delivery service" means a service that:
(1) employs security procedures to provide, send, deliver, or
otherwise communicate electronic records to the intended
recipient using:
(A) security methods such as passwords, encryption, and
matching electronic addresses to United States postal
addresses; or
(B) other security methods that are consistent with applicable
law or industry standards; and
(2) operates subject to the applicable requirements of the
Electronic Signatures in Global and National Commerce Act (15
U.S.C. 7001 et seq.).
(b) When a statute specifies that the department is required to send
a document by mail, and the particular statute is silent as to the class
or type of mailing to be used, the department satisfies the mailing
requirement by mailing the document through any of the following
methods:
(1) United States first-class mail;
(2) United States registered mail, return receipt requested;
(3) United States certified mail;
(4) a certificate of mailing; or
(5) a secure electronic delivery service, if the use of the secure
electronic delivery service is authorized under IC 6-8.1-6-7(b).
Subject to IC 6-8.1-6-7(b), the choice of the method is at the
department's discretion.
(c) The department may use any form of mailing in cases where a
mailing is not required by statute.
(d) The department shall adopt rules, guidelines, or other
instructions that set forth the procedures that department employees are
required to follow in sending a document that provides notice to a
taxpayer by mail under any of the methods described in subsection (b).
The procedures must include at least the following instructions:
(1) The date contained in the document must not precede the date
of the mailing.
(2) Each mailing of a document must be recorded in department
records, noting the date and time of the mailing.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.293-2013(ts), SEC.27; P.L.73-2017, SEC.2; P.L.257-2019,
SEC.75.