2013 Indiana Code TITLE 6. TAXATION ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION CHAPTER 12. TAXPAYER EDUCATION AND INFORMATION PROGRAM
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IC 6-8.1-12
Chapter 12. Taxpayer Education and Information Program
IC 6-8.1-12-1
Development and implementation of program
Sec. 1. The department shall develop and implement a taxpayer
education and information program.
As added by P.L.332-1989(ss), SEC.38.
IC 6-8.1-12-2
Purpose
Sec. 2. The purpose of the program is to educate and inform all
taxpayers, including the following:
(1) Businesses liable for taxes for the first time.
(2) Groups of taxpayers with a pattern of noncompliance.
(3) Employees of the department.
As added by P.L.332-1989(ss), SEC.38.
IC 6-8.1-12-3
Mandatory program projects
Sec. 3. The program must include the following projects:
(1) Communications with taxpayers listed in section 2 of this
chapter that explain in simplified terms the most common errors
of taxpayer noncompliance that the taxpayers are likely to
encounter.
(2) Communications with taxpayers described in section 2(1) of
this chapter that explain in simplified terms the duties of the
taxpayer and the most common areas of noncompliance by this
group of taxpayers.
(3) Participation in small business seminars and similar
programs organized by state and local agencies.
(4) Review and revision of taxpayer educational materials
produced by the department to identify the most common errors
of taxpayer noncompliance that the taxpayers are likely to
encounter.
(5) Implementation of a continuing education program for
employees of the department, including the following:
(A) The application of new legislation and rules to taxpayer
activities.
(B) Areas of recurring taxpayer noncompliance.
(C) Areas of inconsistent administration by the department.
As added by P.L.332-1989(ss), SEC.38.
IC 6-8.1-12-4
Repealed
(Repealed by P.L.71-1993, SEC.28.)
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