(a) This subsection does not apply to the disclosure of information concerning a conviction on a tax evasion charge. Unless in accordance with a judicial order or as otherwise provided in this chapter, the department, its employees, former employees, counsel, agents, or any other person may not divulge the amount of tax paid by any taxpayer, terms of a settlement agreement executed between a taxpayer and the department, investigation records, investigation reports, or any other information disclosed by the reports filed under the provisions of the law relating to any of the listed taxes, including required information derived from a federal return, except to any of the following when it is agreed that the information is to be confidential and to be used solely for official purposes:

1. (1) Members and employees of the department.
2. (2) The governor.
3. (3) A member of the general assembly or an employee of the house of representatives or the senate when acting on behalf of a taxpayer located in the member's legislative district who has provided sufficient information to the member or employee for the department to determine that the member or employee is acting on behalf of the taxpayer.
4. (4) An employee of the legislative services agency to carry out the responsibilities of the legislative services agency under IC 2-5-1.1-7 or another law.
5. (5) The attorney general or any other legal representative of the state in any action in respect to the amount of tax due under the provisions of the law relating to any of the listed taxes.
6. (6) Any authorized officers of the United States.

(b) The information described in subsection (a) may be revealed upon the receipt of a certified request of any designated officer of the state tax department of any other state, district, territory, or possession of the United States when:

1. (1) the state, district, territory, or possession permits the exchange of like information with the taxing officials of the state; and
2. (2) it is agreed that the information is to be confidential and to be used solely for tax collection purposes.

(f) The information described in subsection (a) may be revealed upon the receipt of a written request from the administrative head of a state agency of Indiana when:

1. (1) the state agency shows an official need for the information; and
2. (2) the administrative head of the state agency agrees that any information released will be kept confidential and will be used solely for official purposes.

(n) This section does not apply to:

1. (1) the beer excise tax, including brand and packaged type ( IC 7.1-4-2 );
2. (2) the liquor excise tax ( IC 7.1-4-3 );
3. (3) the wine excise tax ( IC 7.1-4-4 );
4. (4) the hard cider excise tax ( IC 7.1-4-4.5 );
5. (5) the vehicle excise tax ( IC 6-6-5 );
6. (6) the commercial vehicle excise tax ( IC 6-6-5.5 ); and
7. (7) the fees under IC 13-23 .

(q) The department may release information concerning total incremental tax amounts under:

1. (1) IC 5-28-26 ;
2. (2) IC 36-7-13 ;
3. (3) IC 36-7-26 ;
4. (4) IC 36-7-27 ;
5. (5) IC 36-7-31 ;
6. (6) IC 36-7-31.3 ; or

7. (7) any other statute providing for the calculation of incremental state taxes that will be distributed to or retained by a political subdivision or other entity;

   to the fiscal officer of the political subdivision or other entity that established the district or area from which the incremental taxes were received if that fiscal officer enters into an agreement with the department specifying that the political subdivision or other entity will use the information solely for official purposes.

(r) The department may release the information as required in IC 6-8.1-3-7.1 concerning:

1. (1) an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9 ;
2. (2) the supplemental auto rental excise tax under IC 6-6-9.7 ; and
3. (3) the covered taxes allocated to a professional sports development area fund, sports and convention facilities operating fund, or other fund under IC 36-7-31 and IC 36-7-31.3 .

(t) The department may release a statement of tax withholding or other tax information statement provided on behalf of a taxpayer to the department to:

1. (1) the taxpayer on whose behalf the tax withholding or other tax information statement was provided to the department;

2. (2) the taxpayer's spouse, if:

   1. (A) the taxpayer is deceased or incapacitated; and
   2. (B) the taxpayer's spouse is filing a joint income tax return with the taxpayer; or
3. (3) an administrator, executor, trustee, or other fiduciary acting on behalf of the taxpayer if the taxpayer is deceased.

(u) Information related to a listed tax regarding a taxpayer may be disclosed to an individual without a power of attorney under IC 6-8.1-3-8 (a)(2) if:

1. (1) the individual is authorized to file returns and remit payments for one (1) or more listed taxes on behalf of the taxpayer through the department's online tax system before September 8, 2020;
2. (2) the information relates to a listed tax described in subdivision
3. (1) for which the individual is authorized to file returns and remit payments;
4. (3) the taxpayer has been notified by the department of the individual's ability to access the taxpayer's information for the listed taxes described in subdivision (1) and the taxpayer has not objected to the individual's access;
5. (4) the individual's authorization or right to access the taxpayer's information for a listed tax described in subdivision (1) has not been withdrawn by the taxpayer; and

6. (5) disclosure of the information to the individual is not prohibited by federal law.

   Except as otherwise provided by this article, this subsection does not authorize the disclosure of any correspondence from the department that is mailed or otherwise delivered to the taxpayer relating to the specified listed taxes for which the individual was given authorization by the taxpayer. The department shall establish a date, which may be earlier but not later than September 1, 2023, after which a taxpayer's information concerning returns and remittances for a listed tax may not be disclosed to an individual without a power of attorney under IC 6-8.1-3-8 (a)(2) by providing notice to the affected taxpayers and previously authorized individuals, including notification published on the department's Internet web site. After the earlier of the date established by the department or September 1, 2023, the department may not disclose a taxpayer's information concerning returns and remittances for a listed tax to an individual unless the individual has a power of attorney under IC 6-8.1-3-8 (a)(2) or the disclosure is otherwise allowed under this article.

   As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.95-1983, SEC.1; P.L.42-1984, SEC.5; P.L.57-1985, SEC.3; P.L.6-1987, SEC.12; P.L.65-1988, SEC.2; P.L.335-1989(ss), SEC.21; P.L.2-1992, SEC.72; P.L.4-1993, SEC.11; P.L.5-1993, SEC.23; P.L.71-1993, SEC.20; P.L.277-1993(ss), SEC.52; P.L.1-1994, SEC.31; P.L.85-1995, SEC.33; P.L.67-1996, SEC.1; P.L.119-1998, SEC.18; P.L.181-1999, SEC.7; P.L.177-1999, SEC.2; P.L.215-2001, SEC.12; P.L.204-2001, SEC.14; P.L.254-2003, SEC.12; P.L.145-2006, SEC.19; P.L.111-2006, SEC.5; P.L.2-2007, SEC.129; P.L.219-2007, SEC.92; P.L.146-2008, SEC.359; P.L.131-2008, SEC.29; P.L.1-2009, SEC.58; P.L.44-2009, SEC.2; P.L.182-2009(ss), SEC.254; P.L.205-2013, SEC.131; P.L.227-2013, SEC.20; P.L.261-2013, SEC.38; P.L.293-2013(ts), SEC.29; P.L.2-2014, SEC.31; P.L.242-2015, SEC.37; P.L.256-2017, SEC.87; P.L.269-2017, SEC.7; P.L.86-2018, SEC.80; P.L.234-2019, SEC.32; P.L.285-2019, SEC.2; P.L.146-2020, SEC.43; P.L.156-2020, SEC.30.