Sec. 8. The department of local government finance may adopt rules and regulations to govern the interchange of information with an officer or agency of another state or the United States. The department of local government finance may, pursuant to those rules and regulations, furnish any information in its possession to such an officer or agency if the information is furnished under a reciprocal arrangement which provides that the department shall receive like information from the officer or agency.
Ind. Code § 6-1.1-31-8
Exchange of information with other states or United States
Applied in 1 court decision — leading case State Board of Tax Commissioners v. Indianapolis Racquet Club, Inc. (2001)
Most recently applied in State Board of Tax Commissioners v. Indianapolis Racquet Club, Inc. (March 2001)
Formerly: Acts 1975, P.L.47, SEC.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.