Indiana § 6-8.1-3-13 Criminal prosecutions; civil actions

Indiana Statutes

§ 6-8.1-3-13 — Criminal prosecutions; civil actions

Indiana § 6-8.1-3-13

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 3Duties, Powers, and Responsibilities

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Bluebook

Ind. Code § 6-8.1-3-13 (2026).

Text

(a)The attorney general and the respective prosecuting attorneys have concurrent jurisdiction in conducting criminal prosecutions of tax matters. Either the attorney general or the respective prosecuting attorney may initiate criminal tax proceedings, and appear before grand juries to report violations, give legal advice, or interrogate witnesses.

(b)Upon request by the department, the attorney general shall prosecute a civil action to collect unpaid taxes, penalties, and interest and to enforce the department's powers. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.148-2024, SEC.6.

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(a) The attorney general and the respective
prosecuting attorneys have concurrent jurisdiction in conducting
criminal prosecutions of tax matters. Either the attorney general or the
respective prosecuting attorney may initiate criminal tax proceedings,
and appear before grand juries to report violations, give legal advice,
or interrogate witnesses.
(b) Upon request by the department, the attorney general shall
prosecute a civil action to collect unpaid taxes, penalties, and interest
and to enforce the department's powers.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.148-2024, SEC.6.