Authority: IC 6-8.1-3-3; IC 7.1-4-6-3.6

Affected: IC 6-8.1-7-1; IC 7.1-4-6

Sec. 1. (a) Unless in accordance with a judicial order, the department of state revenue, its employees, former employees, counsel, or agents, may not divulge any federal information disclosed by the documents required to be filed under this article, except to:

1. (1) members, employees, and agents of the department of state revenue;
2. (2) the governor, or the governor's employees;
3. (3) a member or employee of the general assembly when acting on behalf of a taxpayer located in the member's legislative district who has provided sufficient information that the member or employee is acting on behalf of the taxpayer;
4. (4) the attorney general or any other legal representative of the state in any action in respect to the amount of tax due under this article; or
5. (5) any duly authorized officer of the United States;

when it is agreed that the information is to be confidential and to be used solely for official purposes.

(b) State information disclosed by the documents required to be filed under this article may be disclosed without a judicial order when it is agreed that the information is to be confidential and to be used solely for tax collection purposes.

(c) State information may be revealed upon the receipt of a certified request from any designated officer of the state tax department of any other state, district, territory, or possession of the United States when:

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

(d) This section does not apply to statistical information compiled from alcoholic beverage excise tax returns, which may be disclosed without a judicial order so long as the department does not disclose information identifying any taxpayer.

(Department of State Revenue; Alcoholic Beverage Tax Reg 7.1-4-6-1 to 7.1-4-6-8; filed Oct 29, 1979, 3:00 p.m.: 2 IR 1722; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)