1. (a) This section does not:

   1. (1) apply to an otherwise lawful investigation concerning organized crime activities; or
   2. (2) prohibit, restrict, or prevent the exchange of information if a person is being investigated for multiple violations of IC 6-2.5 (state gross retail and use taxes).
2. (b) As used in this section, "investigation" means an oral or written inquiry directed to a person, organization, or governmental entity.

3. (c) As used in this section, "surveillance" means the monitoring of a person, place, or event by:

   1. (1) electronic interception;
   2. (2) overt or covert observations;
   3. (3) photography; or
   4. (4) the use of informants.

4. (d) The commissioner or an employee of the department may not knowingly authorize, require, or conduct:

   1. (1) an investigation; or

   2. (2) a surveillance;

      unless the purpose of the investigation or surveillance is reasonably related to the administration of a listed tax.

As added by P.L.332-1989(ss), SEC.21. Amended by P.L.100-2012, SEC.20.