Second Regular Session 114th General Assembly (2006)
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SENATE ENROLLED ACT No. 362
AN ACT to amend the Indiana Code concerning taxation.
Be it enacted by the General Assembly of the State of Indiana:
SOURCE: IC 6-2.5-8-1; (06)SE0362.1.1. -->
SECTION 1. IC 6-2.5-8-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 1. (a) A retail
merchant may not make a retail transaction in Indiana, unless
he the
retail merchant has applied for a registered retail merchant's
certificate.
(b) A retail merchant may obtain a registered retail merchant's
certificate by filing an application with the department and paying a
registration fee of twenty-five dollars ($25) for each place of business
listed on the application. The retail merchant shall also provide such
security for payment of the tax as the department may require under
IC 6-2.5-6-12.
(c) The retail merchant shall list on the application the location
(including the township) of each place of business where
he the retail
merchant makes retail transactions. However, if the retail merchant
does not have a fixed place of business,
he the retail merchant shall
list
his the retail merchant's residence as
his the retail merchant's
place of business. In addition, a public utility may list only its principal
Indiana office as its place of business for sales of public utility
commodities or service, but the utility must also list on the application
the places of business where it makes retail transactions other than
sales of public utility commodities or service.
(d) Upon receiving a proper application, the correct fee, and the
security for payment, if required, the department shall issue to the retail
merchant a separate registered retail merchant's certificate for each
place of business listed on the application. Each certificate shall bear
a serial number and the location of the place of business for which it is
issued.
(e) If a retail merchant intends to make retail transactions during a
calendar year at a new Indiana place of business,
he the retail
merchant must file a supplemental application and pay the fee for that
place of business.
(f) A registered retail merchant's certificate is valid for two (2)
years after the date the registered retail merchant's certificate is
originally issued or renewed. If the retail merchant has filed all
returns and remitted all taxes the retail merchant is currently
obligated to file or remit, the department shall renew the registered
retail merchant's certificate within thirty (30) days after the
expiration date, at no cost to the retail merchant.
(g) The department may not renew a registered retail merchant
certificate of a retail merchant who is delinquent in remitting sales
or use tax. The department, at least sixty (60) days before the date
on which a retail merchant's registered retail merchant's
certificate expires, shall notify a retail merchant who is delinquent
in remitting sales or use tax that the department will not renew the
retail merchant's registered retail merchant's certificate.
(f) (h) A retail merchant engaged in business in Indiana as defined
in IC 6-2.5-3-1(c) who makes retail transactions that are only subject
to the use tax must obtain a registered retail merchant's certificate
before making those transactions. The retail merchant may obtain the
certificate by following the same procedure as a retail merchant under
subsections (b) and (c), except that the retail merchant must also
include on the application:
(1) the names and addresses of the retail merchant's principal
employees, agents, or representatives who engage in Indiana in
the solicitation or negotiation of the retail transactions;
(2) the location of all of the retail merchant's places of business in
Indiana, including offices and distribution houses; and
(3) any other information that the department requests.
(g) (i) The department may permit an out-of-state retail merchant to
collect the use tax. However, before the out-of-state retail merchant
may collect the tax,
he the out-of-state retail merchant must obtain
a registered retail merchant's certificate in the manner provided by this
section. Upon receiving the certificate, the out-of-state retail merchant
becomes subject to the same conditions and duties as an Indiana retail
merchant and must then collect the use tax due on all sales of tangible
personal property that he the out-of-state retail merchant knows is
intended for use in Indiana.
(h) (j) The department shall submit to the township assessor before
July 15 of each year:
(1) the name of each retail merchant that has newly obtained a
registered retail merchant's certificate between March 2 of the
preceding year and March 1 of the current year for a place of
business located in the township; and
(2) the address of each place of business of the taxpayer in the
township.
SOURCE: IC 6-2.5-8-5; (06)SE0362.1.2. -->
SECTION 2. IC 6-2.5-8-5 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 5. A certificate
issued under section 1, 3 or 4 of this chapter is valid so long as the
business or exempt organization is in existence.
SOURCE: IC 6-3-4-8.1; (06)SE0362.1.3. -->
SECTION 3. IC 6-3-4-8.1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 8.1. (a) Any entity
that is required to file a monthly return and make a monthly remittance
of taxes under sections 8, 12, 13, and 15 of this chapter shall file those
returns and make those remittances twenty (20) days (rather than thirty
(30) days) after the end of each month for which those returns and
remittances are filed, if that entity's average monthly remittance for the
immediately preceding calendar year exceeds one thousand dollars
($1,000).
(b) The department may require any entity to make the entity's
monthly remittance and file the entity's monthly return twenty (20) days
(rather than thirty (30) days) after the end of each month for which a
return and payment are made if the department estimates that the
entity's average monthly payment for the current calendar year will
exceed one thousand dollars ($1,000).
(c) If the department determines that a withholding agent is not
withholding, reporting, or remitting an amount of tax in
accordance with this chapter, the department may require the
withholding agent:
(1) to make periodic deposits during the reporting period; and
(2) to file an informational return with each periodic deposit.
(c) (d) If a person files a combined sales and withholding tax report
and either this section or IC 6-2.5-6-1 requires the sales or withholding
tax report to be filed and remittances to be made within twenty (20)
days after the end of each month, then the person shall file the
combined report and remit the sales and withholding taxes due within
twenty (20) days after the end of each month.
(d) (e) If the department determines that an entity's:
(1) estimated monthly withholding tax remittance for the current
year; or
(2) average monthly withholding tax remittance for the preceding
year;
exceeds ten thousand dollars ($10,000), the entity shall remit the
monthly withholding taxes due by electronic fund transfer (as defined
in IC 4-8.1-2-7) or by delivering in person or by overnight courier a
payment by cashier's check, certified check, or money order to the
department. The transfer or payment shall be made on or before the
date the remittance is due.
(e) (f) If an entity's withholding tax remittance is made by electronic
fund transfer, the entity is not required to file a monthly withholding
tax return.
SOURCE: IC 6-8.1-5-1; (06)SE0362.1.4. -->
SECTION 4. IC 6-8.1-5-1 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 1. (a) As used in
this section, "letter of finding" includes a supplemental letter of
finding.
(a) (b) If the department reasonably believes that a person has not
reported the proper amount of tax due, the department shall make a
proposed assessment of the amount of the unpaid tax on the basis of the
best information available to the department. The amount of the
assessment is considered a tax payment not made by the due date and
is subject to IC 6-8.1-10 concerning the imposition of penalties and
interest. The department shall send the person a notice of the proposed
assessment through the United States mail.
(b) (c) If the person has a surety bond guaranteeing payment of the
tax for which the proposed assessment is made, the department shall
furnish a copy of the proposed assessment to the surety. The notice of
proposed assessment is prima facie evidence that the department's
claim for the unpaid tax is valid. The burden of proving that the
proposed assessment is wrong rests with the person against whom the
proposed assessment is made.
(c) (d) The notice shall state that the person has sixty (60) forty-five
(45) days from the date the notice is mailed to pay the assessment or to
file a written protest. If the person files a protest and requires a hearing
on the protest, the department shall:
(1) set the hearing at the department's earliest convenient time;
and
(2) notify the person by United States mail of the time, date, and
location of the hearing.
(d) (e) The department may hold the hearing at the location of its
choice within Indiana if that location complies with IC 6-8.1-3-8.5.
(e) (f) No later than sixty (60) days after conducting a hearing on a
protest, or after making a decision on a protest when no hearing is
requested, the department shall issue a letter of findings and shall send
a copy of the letter through the United States mail to the person who
filed the protest and to the person's surety, if the surety was notified of
the proposed assessment under subsection (a). (b). The department may
continue the hearing until a later date if the taxpayer presents
additional information at the hearing or the taxpayer requests an
opportunity to present additional information after the hearing.
(f) (g) A person that disagrees with a decision in a letter of finding
may request a rehearing not more than thirty (30) days after the date on
which the letter of finding is issued by the department. The department
shall consider the request and may grant the rehearing if the department
reasonably believes that a rehearing would be in the best interests of
the taxpayer and the state.
(g) (h) If a person disagrees with a decision in a letter of finding, the
person may appeal the decision to the tax court. However, the tax court
does not have jurisdiction to hear an appeal that is filed more than one
hundred eighty (180) sixty (60) days after the date on which:
(1) the letter of finding is issued by the department, if the person
does not make a timely request for a rehearing under
subsection (g) on the letter of finding; or
(2) the department issues a denial of the person's timely
request for a rehearing under subsection (g) on the letter of
finding.
(h) (i) The tax court shall hear an appeal under subsection (g) (h) de
novo and without a jury. The tax court may do the following:
(1) Uphold or deny any part of the assessment that is appealed.
(2) Assess the court costs in a manner that the court believes to be
equitable.
(3) Enjoin the collection of a listed tax under IC 33-26-6-2.
(i) (j) The department shall demand payment, as provided in
IC 6-8.1-8-2(a), of any part of the proposed tax assessment, interest,
and penalties that it finds owing because:
(1) the person failed to properly respond within the sixty (60)
forty-five (45) day period;
(2) the person requested a hearing but failed to appear at that
hearing; or
(3) after consideration of the evidence presented in the protest or
hearing, the department finds that the person still owes tax.
(j) (k) The department shall make the demand for payment in the
manner provided in IC 6-8.1-8-2.
(k) (l) Subsection (a) (b) does not apply to a motor carrier fuel tax
return.
SOURCE: IC 6-8.1-7-1; (06)SE0362.1.5. -->
SECTION 5. IC 6-8.1-7-1
, AS AMENDED BY SEA 132-2006,
SECTION 19,
IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2007]: Sec. 1. (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:
(1) members and employees of the department;
(2) the governor;
(3) 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; or
(4) any authorized officers of the United States;
when it is agreed that the information is to be confidential and to be
used solely for official purposes.
(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) the state, district, territory, or possession permits the exchange
of like information with the taxing officials of the state; and
(2) it is agreed that the information is to be confidential and to be
used solely for tax collection purposes.
(c) The information described in subsection (a) relating to a person
on public welfare or a person who has made application for public
welfare may be revealed to the director of the division of family
resources, and to any
county director of
a county office of family and
children located in Indiana, upon receipt of a written request from
either director for the information. The information shall be treated as
confidential by the directors. In addition, the information described in
subsection (a) relating to a person who has been designated as an
absent parent by the state Title IV-D agency shall be made available to
the state Title IV-D agency upon request. The information shall be
subject to the information safeguarding provisions of the state and
federal Title IV-D programs.
(d) The name, address, Social Security number, and place of
employment relating to any individual who is delinquent in paying
educational loans owed to an institution of higher education may be
revealed to that institution if it provides proof to the department that the
individual is delinquent in paying for educational loans. This
information shall be provided free of charge to approved institutions of
higher learning (as defined by IC 20-12-21-3(2)). The department shall
establish fees that all other institutions must pay to the department to
obtain information under this subsection. However, these fees may not
exceed the department's administrative costs in providing the
information to the institution.
(e) The information described in subsection (a) relating to reports
submitted under IC 6-6-1.1-502 concerning the number of gallons of
gasoline sold by a distributor, and IC 6-6-2.5 concerning the number of
gallons of special fuel sold by a supplier and the number of gallons of
special fuel exported by a licensed exporter or imported by a licensed
transporter may be released by the commissioner upon receipt of a
written request for the information.
(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) the state agency shows an official need for the information;
and
(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.
(g) The name and address of retail merchants, including township,
as specified in IC 6-2.5-8-1(h) IC 6-2.5-8-1(j) may be released solely
for tax collection purposes to township assessors.
(h) The department shall notify the appropriate innkeepers' tax
board, bureau, or commission that a taxpayer is delinquent in remitting
innkeepers' taxes under IC 6-9.
(i) All information relating to the delinquency or evasion of the
motor vehicle excise tax may be disclosed to the bureau of motor
vehicles in Indiana and may be disclosed to another state, if the
information is disclosed for the purpose of the enforcement and
collection of the taxes imposed by IC 6-6-5.
(j) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable to the bureau of motor
vehicles in Indiana may be disclosed to the bureau and may be
disclosed to another state, if the information is disclosed for the
purpose of the enforcement and collection of the taxes imposed by
IC 6-6-5.5.
(k) All information relating to the delinquency or evasion of
commercial vehicle excise taxes payable under the International
Registration Plan may be disclosed to another state, if the information
is disclosed for the purpose of the enforcement and collection of the
taxes imposed by IC 6-6-5.5.
(l) This section does not apply to:
(1) the beer excise tax (IC 7.1-4-2);
(2) the liquor excise tax (IC 7.1-4-3);
(3) the wine excise tax (IC 7.1-4-4);
(4) the hard cider excise tax (IC 7.1-4-4.5);
(5) the malt excise tax (IC 7.1-4-5);
(6) the motor vehicle excise tax (IC 6-6-5);
(7) the commercial vehicle excise tax (IC 6-6-5.5); and
(8) the fees under IC 13-23.
(m) The name and business address of retail merchants within each
county that sell tobacco products may be released to the division of
mental health and addiction and the alcohol and tobacco commission
solely for the purpose of the list prepared under IC 6-2.5-6-14.
IC 6-2.5-6-14.2.
SOURCE: IC 6-8.1-8-2; (06)SE0362.1.6. -->
SECTION 6. IC 6-8.1-8-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 2. (a) Except as
provided in IC 6-8.1-5-3, the department must issue a demand notice
for the payment of a tax and any interest or penalties accrued on the
tax, if a person files a tax return without including full payment of the
tax or if the department, after ruling on a protest, finds that a person
owes the tax before the department issues a tax warrant. The demand
notice must state the following:
(1) That the person has ten (10) days from the date the department
mails the notice to either pay the amount demanded or show
reasonable cause for not paying the amount demanded.
(2) The statutory authority of the department for the issuance of
a tax warrant.
(3) The earliest date on which a tax warrant may be filed and
recorded.
(4) The statutory authority for the department to levy against
a person's property that is held by a financial institution.
(4) (5) The remedies available to the taxpayer to prevent the filing
and recording of the judgment.
If the department files a tax warrant in more than one (1) county, the
department is not required to issue more than one (1) demand notice.
(b) If the person does not pay the amount demanded or show
reasonable cause for not paying the amount demanded within the ten
(10) day period, the department may issue a tax warrant for the amount
of the tax, interest, penalties, collection fee, sheriff's costs, clerk's costs,
and fees established under section 4(b) of this chapter when applicable.
When the department issues a tax warrant, a collection fee of ten
percent (10%) of the unpaid tax is added to the total amount due.
(c) When the department issues a tax warrant, it may not file the
warrant with the circuit court clerk of any county in which the person
owns property until at least twenty (20) days after the date the demand
notice was mailed to the taxpayer. The department may also send the
warrant to the sheriff of any county in which the person owns property
and direct the sheriff to file the warrant with the circuit court clerk:
(1) at least twenty (20) days after the date the demand notice was
mailed to the taxpayer; and
(2) no later than five (5) days after the date the department issues
the warrant.
(d) When the circuit court clerk receives a tax warrant from the
department or the sheriff, the clerk shall record the warrant by making
an entry in the judgment debtor's column of the judgment record,
listing the following:
(1) The name of the person owing the tax.
(2) The amount of the tax, interest, penalties, collection fee,
sheriff's costs, clerk's costs, and fees established under section
4(b) of this chapter when applicable.
(3) The date the warrant was filed with the clerk.
(e) When the entry is made, the total amount of the tax warrant
becomes a judgment against the person owing the tax. The judgment
creates a lien in favor of the state that attaches to all the person's
interest in any:
(1) chose in action in the county; and
(2) real or personal property in the county;
excepting only negotiable instruments not yet due.
(f) A judgment obtained under this section is valid for ten (10) years
from the date the judgment is filed. The department may renew the
judgment for additional ten (10) year periods by filing an alias tax
warrant with the circuit court clerk of the county in which the judgment
previously existed.
(g) A judgment arising from a tax warrant in a county may be
released by the department:
(1) the department or by the county sheriff after the judgment,
including all accrued interest to the date of payment, has been
fully satisfied; or
(2) the department if the department determines that the tax
assessment or the issuance of the tax warrant was in error.
(h) If the department determines that the filing of a tax warrant was
in error, the department shall mail a release of the judgment to the
taxpayer and the circuit court clerk of each county where the warrant
was filed. The department shall mail the release as soon as possible but
no later than seven (7) days after:
(1) the determination by the department that the filing of the
warrant was in error; and
(2) the receipt of information by the department that the judgment
has been recorded under subsection (d).
(i) If the department determines that a judgment described in
subsection (h) is obstructing a lawful transaction, the department shall
mail a release of the judgment to the taxpayer and the circuit court
clerk of each county where the judgment was filed immediately upon
making the determination.
(j) A release issued under subsection (h) or (i) must state that the
filing of the tax warrant was in error. Upon the request of the taxpayer,
the department shall mail a copy of a release issued under subsection
(h) or (i) to each major credit reporting company located in each county
where the judgment was filed.
(k) The commissioner shall notify each state agency or officer
supplied with a tax warrant list of the issuance of a release under
subsection (h) or (i).
(l) If the sheriff collects the full amount of a tax warrant, the sheriff
shall disburse the money collected in the manner provided in section
3(c) of this chapter. and then release the judgment. If a judgment has
been partially or fully satisfied by a person's surety, the surety becomes
subrogated to the department's rights under the judgment. and the
sheriff may not release the judgment until the surety's rights under the
judgment have been satisfied by the person. If a sheriff releases a
judgment:
(1) before the judgment is fully satisfied;
(2) before the sheriff has properly disbursed the amount collected;
or
(3) after the sheriff has returned the tax warrant to the department;
the sheriff commits a Class B misdemeanor and is personally liable for
the part of the judgment not remitted to the department.
SOURCE: IC 6-8.1-8-3; (06)SE0362.1.7. -->
SECTION 7. IC 6-8.1-8-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 3. (a) The county
sheriff of a county shall attempt to levy on and collect a judgment
arising from a tax warrant in that county for a period of one hundred
twenty (120) days from the date the judgment lien is entered, unless the
sheriff is relieved of that duty at an earlier time by the department. The
sheriff's authority to collect the warrant exists only while the sheriff
holds the tax warrant, and if the sheriff surrenders the warrant to the
department for any reason the sheriff's authority to collect that tax
warrant ceases. During the period that the sheriff has the duty to collect
a tax warrant, the sheriff shall collect from the person owing the tax, an
amount equal to the amount of the judgment lien plus the accrued
interest to the date of the payment. Subject to subsection (b), the sheriff
shall make the collection by garnisheeing the person's wages and by
levying on and selling any interest in property or rights in any chose in
action that the person has in the county. The Indiana laws which
provide relief for debtors by exempting certain property from levy by
creditors do not apply to levy and sale proceedings for judgments
arising from tax warrants.
(b) A sheriff shall sell property to satisfy a tax warrant in a manner
that is reasonably likely to bring the highest net proceeds from the sale
after deducting the expenses of the offer to sell and sale. A sheriff may
engage an auctioneer to advertise a sale and to conduct a public
auction, unless the person being levied files an objection with the clerk
of the circuit or superior court having the tax warrant within five (5)
days of the day that the sheriff informs the person of the person's right
to object. The advertising conducted by the auctioneer is in addition to
any other notice required by law, and shall include a detailed
description of the property to be sold. When an auctioneer is engaged
under this subsection and the auctioneer files a verified claim with the
clerk of the circuit or superior court with whom the tax warrant is filed,
the sheriff may pay the reasonable fee and reasonable expenses of the
auctioneer from the gross proceeds of the sale before other expenses
and the judgment arising from the tax warrant are paid. As used in this
section, "auctioneer" means an auctioneer licensed under IC 25-6.1.
(c) The sheriff shall deposit all amounts that the sheriff collects
under this section, including partial payments, into a special trust
account for judgments collected that arose from tax warrants. On or
before the fifth day of each month the sheriff shall disburse the money
in the tax warrant judgment lien trust account in the following order:
(1) The sheriff shall pay the department the part of the collections
that represents taxes, interest, and penalties.
(2) The sheriff shall pay the county treasurer and the clerk of the
circuit or superior court the part of the collections that represents
their assessed costs.
(3) Except as provided in subdivision (4), the sheriff shall keep
the part of the collections that represents the ten percent (10%)
collection fee added under section 2(b) of this chapter.
(4) If the sheriff has entered a salary contract under
IC 36-2-13-2.5, the sheriff shall deposit in the county general fund
the part of the collections that represents the ten percent (10%)
collection fee added under section 2(b) of this chapter.
The department shall establish the procedure for the disbursement of
partial payments so that the intent of this section is carried out.
(d) After the period described in subsection (a) has passed, the
sheriff shall return the tax warrant to the department. However, if the
department determines that:
(1) at the end of this period the sheriff is in the process of
collecting the judgment arising from a tax warrant in periodic
payments of sufficient size that the judgment will be fully paid
within one (1) year after the date the judgment was filed; and
(2) the sheriff's electronic data base regarding tax warrants
is compatible with the department's data base;
the sheriff may keep the tax warrant and continue collections. When
the tax warrant is returned, the department may exercise its collection
powers alone, or it may allow the sheriff to continue collections in
conjunction with the department. If the department and the sheriff
engage in simultaneous collection efforts, the sheriff may retain for
disbursement under subsection (c) only the part of the ten percent
(10%) collection fee that is applicable to the part of the collections for
which the sheriff is responsible. The department shall retain the rest of
the collection fee.
(e) Notwithstanding any other provision of this chapter, the
department may order a sheriff to return a tax warrant at any time, if the
department feels that action is necessary to protect the interests of the
state.
(f) This subsection applies only to the sheriff of a county having a
consolidated city or a second class city. In such a county, the ten
percent (10%) collection fee added under section 2(b) of this chapter
shall be divided as follows:
(1) The sheriff may retain for disbursement under subsection (c)
forty thousand dollars ($40,000), plus one-fifth (1/5) of any fees
exceeding that forty thousand dollar ($40,000) amount.
(2) Two-fifths (2/5) of any fees exceeding that forty thousand
dollar ($40,000) amount shall be deposited in the sheriff's
department's pension trust fund.
(3) Two-fifths (2/5) of any fees exceeding that forty thousand
dollar ($40,000) amount shall be deposited in the county general
fund.
SOURCE: IC 6-8.1-8-14; (06)SE0362.1.8. -->
SECTION 8. IC 6-8.1-8-14 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2007]: Sec. 14. The commissioner may determine that
an outstanding liability for taxes, interest, penalties, collection fees,
sheriff's costs, clerk's costs, or fees established under section 4(b)
of this chapter is uncollectible. However, any lien created by the
operation of section 2(e) of this chapter survives the
commissioner's determination, subject to section 2 of this chapter.
SOURCE: IC 6-8.1-8-15; (06)SE0362.1.9. -->
SECTION 9. IC 6-8.1-8-15 IS ADDED TO THE INDIANA CODE
AS A NEW SECTION TO READ AS FOLLOWS [EFFECTIVE
JANUARY 1, 2007]: Sec. 15. (a) As used in this section, "apparent
owner" has the meaning set forth in IC 32-34-1-4.
(b) As used in this section, "unclaimed property" has the
meaning set forth in IC 32-34-1-21.
(c) If an apparent owner of unclaimed property is subject to a
tax warrant issued under IC 6-8.1-8-2, the department may levy on
the unclaimed property by filing a claim with the attorney general
in accordance with the procedures described in IC 32-34-1-36.
SOURCE: IC 6-8.1-9-2; (06)SE0362.1.10. -->
SECTION 10. IC 6-8.1-9-2 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 2. (a) If the
department finds that a person has paid more tax for a taxable year than
is legally due, the department shall apply the amount of the excess
against any amount of that same tax that is assessed and is currently
due. The department may then apply any remaining excess against any
of the listed taxes that have been assessed against the person and that
are currently due. If any excess remains after the department has
applied the overpayment against the person's tax liabilities, the
department shall either refund the amount to the person or, at the
person's request, credit the amount to the person's future tax liabilities.
(b) If a court determines that a person has paid more tax for a
taxable year than is legally due, the department shall refund the excess
amount to the person.
(c) An excess tax payment that is not refunded or credited against
a current or future tax liability within ninety (90) days after the date the
refund claim is filed, the date the tax payment was due, or the date the
tax was paid, whichever is latest, accrues interest from the date the
tax
payment was due or the date the tax was paid, whichever refund claim
is
later filed at the rate established under IC 6-8.1-10-1 until a date,
determined by the department, that does not precede by more than
thirty (30) days, the date on which the refund or credit is made.
(d) As used in subsection (c), "refund claim" includes an amended
return that indicates an overpayment of tax.
SOURCE: IC 6-8.1-9-3; (06)SE0362.1.11. -->
SECTION 11. IC 6-8.1-9-3 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JANUARY 1, 2007]: Sec. 3. This chapter
does not apply to refund claims made for gasoline taxes under
IC 6-6-1.1, special fuel taxes under IC 6-6-2.5, or motor carrier fuel
taxes under IC 6-6-4.1-7, or the motor vehicle excise tax (excluding
interest and penalties) under IC 6-6-5.
SOURCE: ; (06)SE0362.1.12. -->
SECTION 12. [EFFECTIVE JULY 1, 2006]
(a) IC 6-2.5-8-1, as
amended by this act, applies to all registered retail merchant's
certificates renewed after December 31, 2006, regardless of when
the applicant applied to the department of state revenue to have
the certificate renewed.
(b) All registered retail merchant's certificates issued by the
department of state revenue before December 1, 2006, expire on
December 31, 2006. All registered retail merchant's certificates
issued by the department of state revenue after November 30, 2006,
and before January 1, 2007, expire on December 31, 2008.
However, to spread the workload of renewing registered retail
merchant's certificates throughout a state fiscal year, the
department of state revenue may establish a staggered renewal
schedule, delaying the expiration date that would otherwise apply
under this SECTION to a certificate until the expiration date set by
the department of state revenue. The department of state revenue
may not delay the expiration of a certificate under this subsection
for more than one (1) year.
(c) This subsection applies to registered retail merchant's
certificates that expire under this SECTION before March 2, 2007.
The department of state revenue, at least sixty (60) days before the
date on which a retail merchant's registered retail merchant's
certificate expires, shall notify a retail merchant who is delinquent
in remitting sales or use tax that under IC 6-2.5-8-1(g), as amended
by this act, the department of state revenue will not renew the
retail merchant's registered retail merchant's certificate.
(d) To carry out this act, the department of state revenue may
adopt temporary rules in the manner provided for the adoption,
filing, and publication of emergency rules under IC 4-22-2-37.1. A
temporary rule adopted under this subsection expires on the
earliest of the following:
(1) The date that another temporary rule is adopted under
this subsection to replace the previously adopted temporary
rule.
(2) The date that a permanent rule is adopted under IC 4-22-2
to replace a temporary rule.
(3) January 1, 2009.
SEA 362 _ Concur
Figure
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