Indiana § 6-8.1-3-7.1 Department agreement to provide information to county treasurer or
fiscal officer; electronic format; information may not be disclosed

Indiana Statutes

§ 6-8.1-3-7.1 — Department agreement to provide information to county treasurer or fiscal officer; electronic format; information may not be disclosed

Indiana § 6-8.1-3-7.1

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 3Duties, Powers, and Responsibilities

This text of Indiana § 6-8.1-3-7.1 (Department agreement to provide information to county treasurer or fiscal officer; electronic format; information may not be disclosed) 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 § 6-8.1-3-7.1 (2026).

Text

1.

(a)As used in this section, "fiscal officer" means:

(1)a fiscal officer (as defined in IC 36-1-2-7); and

(2)in the case of a county, the county treasurer.

(b)The department and the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9 shall enter into an agreement to furnish the fiscal officer annually with:

(1)the name of each business collecting the taxes listed in this subsection; and

(2)the amount of money collected from each business. For an innkeeper's tax or food and beverage tax remitted through a marketplace facilitator, the information must include the name of each business and the amount of money collected from each business by a marketplace facilitator acting on behalf of the business.

(c)The agreem

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1. (a) As used in this section, "fiscal officer"
means:
(1) a fiscal officer (as defined in IC 36-1-2-7); and
(2) in the case of a county, the county treasurer.
(b) The department and the fiscal officer of an entity that has
adopted an innkeeper's tax, a food and beverage tax, or an admissions
tax under IC 6-9 shall enter into an agreement to furnish the fiscal
officer annually with:
(1) the name of each business collecting the taxes listed in this
subsection; and
(2) the amount of money collected from each business.
For an innkeeper's tax or food and beverage tax remitted through a
marketplace facilitator, the information must include the name of each
business and the amount of money collected from each business by a
marketplace facilitator acting on behalf of the business.
(c) The agreement must provide that the department must provide
the information in an electronic format that the fiscal officer can use.
(d) The agreement must include a provision that, unless in
accordance with a judicial order, the fiscal officer, employees of the
fiscal officer, former employees of the fiscal officer, counsel of the
fiscal officer, agents of the fiscal officer, or any other person may not
divulge the names of the businesses, the amount of taxes paid by the
businesses, or any other information disclosed to the fiscal officer by
the department.
(e) The department and the fiscal officer of a capital improvement
board of managers:
(1) created under IC 36-10-8 or IC 36-10-9; and
(2) that is responsible for expenditure of funds from:
(A) an innkeeper's tax, a food and beverage tax, or an
admissions tax under IC 6-9;
(B) the supplemental auto rental excise tax under IC 6-6-9.7; or
(C) the state gross retail taxes allocated to a professional sports
development area fund, a sports and convention facilities
operating fund, or other fund under IC 36-7-31 or IC 36-7-31.3;
shall enter into an agreement to furnish the fiscal officer annually with
the name of each business collecting the taxes listed in this subsection,
and the amount of money collected from each business. An agreement
with a fiscal officer under this subsection must include a nondisclosure
provision the same as is required for a fiscal officer under subsection
(d).