Indiana § 6-8.1-3-8.5 Taxpayer hearings

Indiana Statutes

§ 6-8.1-3-8.5 — Taxpayer hearings

Indiana § 6-8.1-3-8.5

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 3Duties, Powers, and Responsibilities

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Bluebook

Ind. Code § 6-8.1-3-8.5 (2026).

Text

5.

(a)This section applies to a hearing conducted by the department under this article.

(b)A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible.

(c)The department shall notify the taxpayer before the hearing that the taxpayer is entitled to:

(1)have a representative qualified under section 8 of this chapter present at the hearing; and

(2)record the hearing.

(d)The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:

(1)intends to record the hearing; and

(2)will provide a copy of the recording to the taxpayer.

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5. (a) This section applies to a hearing
conducted by the department under this article.
(b) A hearing shall be conducted at a time and a location that is
reasonable and convenient to the taxpayer whenever possible.
(c) The department shall notify the taxpayer before the hearing that
the taxpayer is entitled to:
(1) have a representative qualified under section 8 of this chapter
present at the hearing; and
(2) record the hearing.
(d) The department may not record a hearing unless the department
notifies the taxpayer before the hearing begins that the department:
(1) intends to record the hearing; and
(2) will provide a copy of the recording to the taxpayer.