§ 6-8.1-6-8 — Information concerning municipal taxpayers

Indiana § 6-8.1-6-8

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 6: Filing and Due Dates

Text

(a) The department in cooperation with the
department of local government finance and the budget agency shall
provide information annually that:
(1) identifies the total number of individual taxpayers that live
within a particular incorporated city or town;
(2) identifies the total individual adjusted gross income of those
taxpayers; and
(3) includes any other information that:
(A) can be abstracted from the taxpayers' individual income tax
returns; and
(B) is necessary to obtain information concerning individual
income taxation under IC 6-3.5-1.1 (repealed), IC 6-3.5-6
(repealed), IC 6-3.5-7 (repealed), and IC 6-3.6;
as agreed to by the department and the legislative services agency.
(b) As used in this subsection, "authorized agency" refers to the
legislative services agency or the budget agency. As used in this
subsection, "director" refers to the executive director of the legislative
services agency or the director of the budget agency. The department
shall provide access to the information described in subsection (a) in
electronic format to an authorized agency:
(1) upon receipt of a written request from the director of the
authorized agency; and
(2) upon the director's agreement that any information accessed
(other than aggregate data) will be kept confidential and used
solely for official purposes.

Legislative History

As added by P.L.182-2009(ss), SEC.253. Amended by P.L.197-2016, SEC.77.