2019 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 14. Annual Public Hearing and Department Report
6-8.1-14-4. Contents of report

Universal Citation: IN Code § 6-8.1-14-4 (2019)
IC 6-8.1-14-4 Contents of report

Sec. 4. The report prepared under section 3 of this chapter must include the following:

(1) Areas of recurring taxpayer noncompliance.

(2) A statistical study under IC 6-8.1-7-2 from the department audit process, including the following:

(A) The statute or rule violated by the taxpayers.

(B) The amount of tax involved.

(C) The industry or business of the taxpayers.

(D) The number of years in the audit period.

(E) The use of professional tax preparation assistance by the taxpayers.

(F) The filing of appropriate tax returns by the taxpayers.

(3) Recommendations for improving taxpayer compliance and department administration by the following:

(A) The adoption of new or amended statutes and rules.

(B) Improvements in the training of department employees.

(C) Improvements in taxpayer communication and education.

(D) Increases in the enforcement capability of the department.

(4) The certification required under IC 6-8.1-3-2.6.

(5) The following information:

(A) The number of taxpayers.

(B) The amount of gross collections.

(C) The amount of net collections.

(D) The amount of refunds.

(E) The amount of collection allowances.

(F) The amount of administrative costs.

(G) The amount of delinquencies by type of tax collected by the department.

As added by P.L.332-1989(ss), SEC.39. Amended by P.L.130-2018, SEC.31.

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