Indiana § 6-8.1-7-2 Statistical studies derived from tax returns; disclosure of results;
information as to individuals filing returns

Indiana Statutes

§ 6-8.1-7-2 — Statistical studies derived from tax returns; disclosure of results; information as to individuals filing returns

Indiana § 6-8.1-7-2

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 7Confidentiality

This text of Indiana § 6-8.1-7-2 (Statistical studies derived from tax returns; disclosure of results; information as to individuals filing returns) 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 § 6-8.1-7-2 (2026).

Text

(a)The department may compile statistical studies from information derived from state tax returns and may disclose the results of those studies. In addition, the department may disclose statistical information from the state tax returns to the governor, the general assembly, or another state agency, for the purpose of allowing those governmental entities to conduct their own statistical studies.

(b)Notwithstanding subsection (a), the department may not disclose the results of any study and may not disclose any statistical information if, as a result of that disclosure:

(1)the identity of a taxpayer who filed a return would be disclosed;

(2)the identity of a taxpayer could reasonably be associated with any of the information which was derived from his return for use in a statistical stu

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(a) The department may compile statistical
studies from information derived from state tax returns and may
disclose the results of those studies. In addition, the department may
disclose statistical information from the state tax returns to the
governor, the general assembly, or another state agency, for the purpose
of allowing those governmental entities to conduct their own statistical
studies.
(b) Notwithstanding subsection (a), the department may not disclose
the results of any study and may not disclose any statistical information
if, as a result of that disclosure:
(1) the identity of a taxpayer who filed a return would be
disclosed;
(2) the identity of a taxpayer could reasonably be associated with
any of the information which was derived from his return for use
in a statistical study; or
(3) the ability of the department to obtain information from
federal tax returns would, in the department's judgment, be
jeopardized in any manner.
(c) Subject to the rules and regulations of the department, a person
may request information as to whether an individual filed an income
tax return pursuant to the Indiana income tax laws for a particular
taxable year. However, the department may not disclose that
information with respect to any taxable year until the close of the
calendar year following the year in which the return should have been
filed. As soon as practicable after the close of that calendar year, the
department shall inform the person making the request whether the
return was filed.
As added by Acts 1980, P.L.61, SEC.1.