Ind. Code § 6-3.6-9-19

Current through P.L. 171-2024

Section 6-3.6-9-19 - Annual report to each county

Before October 1, 2023, and October 1 of each year thereafter, the state department of revenue shall provide to each county a report for the fiscal year ending in the calendar year of the report. The report shall contain at least the following information:

(1) The number of returns filed by single, joint, and married filing separate status.

(2) The number of returns filed by full-year residents and filers who are not full-year residents.

(3) The amounts billed to county taxpayers for underpayment of tax during the fiscal year.

(4) The amounts collected from county taxpayers for amounts billed prior to the end of the state fiscal year ending in the calendar year of the report.

(5) The amounts reported on the individual lines of the annual returns filed by or for county taxpayers during the fiscal year ending in the calendar year of the report.

If the amounts reported on one (1) or more individual returns can reasonably identify the return information of one (1) or more county taxpayers or can reasonably result in a disclosure not permitted under Section 6103 of the Internal Revenue Code, the department may redact those amounts and such other amounts necessary to prevent the disclosure of the return information of such county taxpayers.

IC 6-3.6-9-19

Amended by P.L. 9-2022,SEC. 9, eff. 7/1/2023.

Added by P.L. 165-2021,SEC. 96, eff. 7/1/2023.