§ 6-8.1-3-3.5 — Guidelines available for public inspection and copying; letters of findings; removal of information

Indiana § 6-8.1-3-3.5

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 3: Duties, Powers, and Responsibilities

Text

5. (a) Subject to subsection (b), the department
shall publish in the Indiana Register under IC 4-22-7-7 and make
available for public inspection and copying under IC 5-14-3
information bulletins, revenue rulings (including, after complying with
subsections (b) through (e), letters of findings), and other guidelines
that:
(1) are issued by the department; and
(2) concern a listed tax.
(b) When the department issues a letter of findings, the department
shall provide a copy of the letter of findings to the taxpayer to which
the letter of findings pertains. The department shall notify the taxpayer
of the taxpayer's right to delete information described under subsection
(c).
(c) Not more than thirty (30) days after a taxpayer receives a letter
of findings under subsection (b), the taxpayer to which the letter of
findings pertains may request in writing that the department remove
any of the following information that is contained in the letter of
findings:
(1) A name, address, or other identifying detail of:
(A) the business or other person to whom the written
determination pertains; or
(B) any other business or other person identified in the written
determination or a background file document.
(2) A trade secret or other commercial or financial information
obtained from a business or other person that is privileged or
confidential.
(3) Information, the disclosure of which would constitute an
unwarranted invasion of personal privacy.
(4) Information contained in or related to an examination,
operating, or condition report prepared by, on behalf of, or for use
of an agency responsible for the regulation or supervision of a
financial institution.
(5) Information specifically exempted from disclosure by any
other statute that is applicable to the department of state revenue.
A request to remove information under this subsection must include a
copy of the letter of findings that is marked to identify the information
that the person seeks to remove.
(d) Before publishing or making a letter of findings available for
public inspection, the department shall remove information marked by
a taxpayer for removal from the letter of findings to the extent that:
(1) the request was submitted to the department in conformity
with subsection (c); and
(2) the information marked for removal qualifies under subsection
(c)(1) through (c)(5).
However, if after removal of information marked by a taxpayer, the
letter of findings does not clearly indicate the position of the
department on the matter of tax law addressed by the letter of findings,
the department shall add back deleted items or substitute words and
numbers to the extent necessary to clearly indicate the position of the
department on the matter of tax law addressed by the letter of findings.
(e) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting
information from disclosure by the department does not apply to this
subsection. Subject to subsection (d), the department shall submit the
letter of findings for publication in the Indiana Register under IC 4-22-7-7 and make the letter of findings available for public inspection
and copying under IC 5-14-3 not earlier than thirty (30) days after the
taxpayer receives the letter of findings and not later than sixty (60) days
after the taxpayer receives the letter of findings.

Legislative History

As added by P.L.28-1997, SEC.24.