45 Ind. Admin. Code 15-7-2
Current through October 31, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-8.1-7-2
Sec. 2.
At a person's request, the department may disclose whether or not an individual filed an Indiana income tax return. Such disclosure may not be made with respect to any taxable year until the close of the calendar year following the year in which the return should have been filed. No other information derived from or concerning the individual's return may be disclosed.
EXAMPLE
Disclosure of information that a taxpayer filed a 19X1 individual income tax return could not be revealed until January, 19X4.
Such information cannot be made until the close of the calendar year following the year in which the return should have been filed.
45 IAC 15-7-2