Sec. 3.5. (a) Subject to subsection (b), the department shall publish in the Indiana Register under IC 4-22-7-7 and make available for public inspection and copying under IC 5-14-3 information bulletins, revenue rulings (including, after complying with subsections (b) through (e), letters of findings), and other guidelines that:

(1) are issued by the department; and

(2) concern a listed tax.

(b) When the department issues a letter of findings, the department shall provide a copy of the letter of findings to the taxpayer to which the letter of findings pertains. The department shall notify the taxpayer of the taxpayer's right to delete information described under subsection (c).

(c) Not more than thirty (30) days after a taxpayer receives a letter of findings under subsection (b), the taxpayer to which the letter of findings pertains may request in writing that the department remove any of the following information that is contained in the letter of findings:

(1) A name, address, or other identifying detail of:

(A) the business or other person to whom the written determination pertains; or

(B) any other business or other person identified in the written determination or a background file document.

(2) A trade secret or other commercial or financial information obtained from a business or other person that is privileged or confidential.

(3) Information, the disclosure of which would constitute an unwarranted invasion of personal privacy.

(4) Information contained in or related to an examination, operating, or condition report prepared by, on behalf of, or for use of an agency responsible for the regulation or supervision of a financial institution.

(5) Information specifically exempted from disclosure by any other statute that is applicable to the department of state revenue.

A request to remove information under this subsection must include a copy of the letter of findings that is marked to identify the information that the person seeks to remove.

(d) Before publishing or making a letter of findings available for public inspection, the department shall remove information marked by a taxpayer for removal from the letter of findings to the extent that:

(1) the request was submitted to the department in conformity with subsection (c); and

(2) the information marked for removal qualifies under subsection (c)(1) through (c)(5).

However, if after removal of information marked by a taxpayer, the letter of findings does not clearly indicate the position of the department on the matter of tax law addressed by the letter of findings, the department shall add back deleted items or substitute words and numbers to the extent necessary to clearly indicate the position of the department on the matter of tax law addressed by the letter of findings.

(e) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting information from disclosure by the department does not apply to this subsection. Subject to subsection (d), the department shall submit the letter of findings for publication in the Indiana Register under IC 4-22-7-7 and make the letter of findings available for public inspection and copying under IC 5-14-3 not earlier than thirty (30) days after the taxpayer receives the letter of findings and not later than sixty (60) days after the taxpayer receives the letter of findings.

As added by P.L.28-1997, SEC.24.