Indiana § 6-8.1-3-7 Reciprocal information agreements; cooperation of other agencies;
submission of required electronic file of information

Indiana Statutes

§ 6-8.1-3-7 — Reciprocal information agreements; cooperation of other agencies; submission of required electronic file of information

Indiana § 6-8.1-3-7

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 3Duties, Powers, and Responsibilities

This text of Indiana § 6-8.1-3-7 (Reciprocal information agreements; cooperation of other agencies; submission of required electronic file of information) 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 § 6-8.1-3-7 (2026).

Text

(a)The department may enter into reciprocal agreements with the taxing officials of the United States government or with the taxing officials of other state governments to furnish and receive information relevant to the administration and enforcement of the listed taxes. However, the department may not furnish information obtained from federal returns or schedules to officials of other state governments.

(b)All agencies of the state of Indiana shall cooperate with the department in the administration of the listed taxes and shall, upon request and at no charge to the department, furnish to the department any information relevant to the administration and collection of the listed taxes that the department requests. In addition, a state agency that encounters the use of a fraudulent identi

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(a) The department may enter into reciprocal
agreements with the taxing officials of the United States government
or with the taxing officials of other state governments to furnish and
receive information relevant to the administration and enforcement of
the listed taxes. However, the department may not furnish information
obtained from federal returns or schedules to officials of other state
governments.
(b) All agencies of the state of Indiana shall cooperate with the
department in the administration of the listed taxes and shall, upon
request and at no charge to the department, furnish to the department
any information relevant to the administration and collection of the
listed taxes that the department requests. In addition, a state agency that
encounters the use of a fraudulent identity shall notify the department
and provide in electronic format identifying information as specified by
the department for the department's use in preventing tax fraud. If a
state agency encounters the use of fraudulent identities on a regular
basis, the state agency shall provide to the department a monthly
electronic report furnishing the identifying information specified by the
department.
(c) Before December 1 each year:
(1) the department of correction shall provide to the department
an electronic file listing the name and Social Security number of
each individual under the jurisdiction of the department of
correction as of November 1 of that year; and
(2) the Indiana department of health shall provide to the
department an electronic file listing the name of each individual
for whom an Indiana death certificate was issued during the
immediately preceding twelve (12) months.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.197-2013, SEC.2; P.L.56-2023, SEC.43.