Ind. Code ch. 6-8.1-11

Ind. Code § 6-8.1-11-1 Repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.98, SEC.1. Repealed by P.L.332-1989(ss), SEC.47.

Ind. Code § 6-8.1-11-2 Legislative findings

Sec. 2. The general assembly makes the following findings: (1) A balance must be maintained between the need of the state for revenue collection and the right of Indiana citizens for freedom from governmental oppression. (2) Guarantees must be established in Indiana law to ensure that the rights, privacy, and property of taxpayers are adequately protected during the assessment and collection of taxes. (3) The Indiana tax system is based largely on voluntary compliance. (4) The development of understandable tax laws and the education of taxpayers concerning the tax laws will improve voluntary compliance and the relationship between the state and taxpayers. As added by P.L.332-1989(ss), SEC.36.

Ind. Code § 6-8.1-11-3 Taxpayer rights advocate office; duties

Sec. 3. (a) The department shall appoint an employee to serve as a taxpayer rights advocate whose office shall act as an intermediary between taxpayers and the department to facilitate the resolution of taxpayer complaints and problems not resolved through the normal administrative channels or operational procedures within the department. (b) The taxpayer rights advocate office shall perform the following duties: (1) Receive and evaluate complaints and make appropriate recommendations to the commissioner. (2) Identify statutes and regulations as well as policies and practices of the department that might inhibit the equitable treatment of taxpayers, and recommend alternatives to the commissioner. (3) Provide expeditious service to taxpayers whose problems are not resolved through normal channels, including but not limited to: (A) assisting taxpayers with matters that have been pending for an unreasonable length of time; (B) assisting with matters where the taxpayer has been unable to communicate with the department; and (C) working with department personnel to resolve the most complex and sensitive taxpayer problems. As added by P.L.332-1989(ss), SEC.37. Amended by P.L.146-2020, SEC.47.