(a) This section does not:(1) apply to an otherwise lawful investigation concerning organized crime activities; or(2) prohibit, restrict, or prevent the exchange of information if a person is being investigated for multiple violations of IC 6-2.5 (state gross retail and use taxes).(b) As used in this section, 'investigation' means an oral or written inquiry directed to a person, organization, or governmental entity.(c) As used in this section, 'surveillance' means the monitoring of a person, place, or event by:(1) electronic interception;(2) overt or covert observations;(3) photography; or(4) the use of informants.(d) The commissioner or an employee of the department may not knowingly authorize, require, or conduct:(1) an investigation; or(2) a surveillance;unless the purpose of the investigation or surveillance is reasonably related to the administration of a listed tax.As added by P.L.332-1989(ss), SEC.21. Amended by P.L.100-2012, SEC.20.
Indiana Legal Code