IC 6-8.1-3-8.5 — Taxpayer hearings
Chapter 3. Duties, Powers, and Responsibilities
Bills citing this section
Section text
Sec. 8.5. (a) This section applies to a hearing conducted by the department under this article. (b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible. (c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to: (1) have a representative qualified under section 8 of this chapter present at the hearing; and (2) record the hearing. (d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department: (1) intends to record the hearing; and (2) will provide a copy of the recording to the taxpayer.
As added by P.L.332-1989(ss), SEC.24.
Source: official publisher (2026 edition)