Sec. 9. The payment of the tax under this chapter does not make the buyer immune from criminal prosecution. However, confidential information acquired by the department may not be used to initiate or facilitate prosecution for an offense other than an offense based on a violation of this chapter.
Ind. Code § 6-7-3-9
Payment of tax not conferring criminal immunity; use of confidential information
Applied in 1 court decision — leading case Harrison v. Indiana Department of State Revenue (2007)
Most recently applied in Harrison v. Indiana Department of State Revenue (November 2007)
As added by P.L.50-1992, 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.