CHAPTER 3. COMMISSION ON STATE TAX AND FINANCING POLICY
IC 2-5-3
Chapter 3. Commission on State Tax and Financing Policy
IC 2-5-3-1
Declaration of policy
Sec. 1. It is hereby declared to be the policy of the general
assembly of the state of Indiana to promote a revenue raising
structure in Indiana that will provide adequate revenues to carry on
the efficient operation of the state, county, and city governments and
at the same time will assure that its burdens will be shared equitably
by all taxpayers. It is further declared to be the policy of the general
assembly of the state of Indiana to encourage and bring about the
accomplishment of enforcement policies and administrative practices
that will result in maximum return from existing taxes to the state of
Indiana at a minimum cost to the taxpayers.
(Formerly: Acts 1953, c.241, s.1.)
IC 2-5-3-2
Establishment of commission
Sec. 2. For the purpose of carrying out the policy set forth in
section 1 of this chapter, there is hereby established a bipartisan
commission to be known as the "commission on state tax and
financing policy."
(Formerly: Acts 1953, c.241, s.2.) As amended by Acts 1982, P.L.2,
SEC.11.
IC 2-5-3-3
Membership
Sec. 3. (a) The commission consists of five (5) members, who
shall be selected as follows:
(1) One (1) member shall be appointed by the speaker of the
house of representatives from the membership of that body.
(2) One (1) member shall be appointed by the minority floor
leader of the house of representatives from the membership of
that body.
(3) One (1) member shall be appointed by the president pro
tempore of the senate from the membership of that body.
(4) One (1) member shall be appointed by the minority floor
leader of the senate from the membership of that body.
(5) One (1) member shall be appointed by the chairman of the
legislative council from the membership of that body.
(b) If during a particular year a member of the commission ceases
being a member of the body from which he was appointed, the
individual's status as a member of the commission continues until
December 31 of that year, at which time the individual's position on
the commission becomes vacant. However, a commission member
may be removed at any time by the appointing authority who
appointed him.
(c) If a vacancy exists on the commission, the appointing authority
who appointed the former member whose position has become
vacant shall appoint someone to fill the vacancy. However, the new
member must be a member of the same body from which the former
member was appointed.
(d) The speaker of the house of representatives and the president
pro tempore of the senate may each appoint not more than two (2)
persons to serve as nonvoting advisors to the commission. However,
no person who is a member of the general assembly may serve as a
nonvoting advisor to the commission. Such an advisor may be
removed at any time by the appointing authority who appointed him.
(Formerly: Acts 1953, c.241, s.3.) As amended by P.L.3-1983,
SEC.1; P.L.4-1987, SEC.1.
IC 2-5-3-4
Presiding officer; allowances for commission members and advisor
Sec. 4. (a) After January 1 but before May 1 of each year, the
chairman of the legislative council shall designate one (1) member
of the commission to serve as its chairman during the calendar year
in which the designation is made.
(b) Each member of, and each nonvoting advisor to, the
commission is entitled to receive the same per diem, mileage, and
travel allowances paid to persons who serve as legislative and lay
members, respectively, of interim study committees established by
the legislative council. These allowances shall be paid by the
legislative services agency from the amounts appropriated for that
purpose.
(Formerly: Acts 1953, c.241, s.4.) As amended by P.L.3-1983,
SEC.2; P.L.4-1987, SEC.2.
IC 2-5-3-5
Study; recommendations
Sec. 5. (a) The commission shall study and investigate:
(1) the present state, county, and city tax structure of the state
of Indiana;
(2) its revenue-producing characteristics and effects upon the
economy of the state of Indiana;
(3) its equalities and fairness;
(4) the enforcement policies and administrative practices related
to that tax structure; and
(5) the costs of collection in relationship to the burden of the
tax.
In addition, the commission shall examine overall administrative
matters, fiscal matters, and procedural problems of the various
departments of the state, county, and city governments as they relate
to tax and financing policy. The commission shall make
recommendations to the end that there will be formulated certain
guiding policies that will assure the accomplishment of the policy
expressed in this chapter.
(b) The legislative council may refer by resolution any tax or
financing problems and correlated matters to the commission for
study and research. When any matter is referred to the commission
by the legislative council, the commission shall make a study of the
problem submitted and shall report the study results in an electronic
format under IC 5-14-6 to the legislative council.
(c) The legislative services agency shall provide staff support to
the commission.
(Formerly: Acts 1953, c.241, s.5.) As amended by Acts 1978, P.L.6,
SEC.1; P.L.3-1983, SEC.3; P.L.28-2004, SEC.5.
IC 2-5-3-6
Hearings; oaths; gathering information
Sec. 6. (a) The commission may, for the purpose of carrying out
the provisions of this chapter, hold such hearings and sit and act at
such times and places, and take such testimony, as the commission
may deem advisable. Any member of the commission may administer
oaths or affirmations to witnesses appearing before the commission.
(b) The commission may secure directly from any executive or
administrative department, bureau, agency, board, commission,
office, independent establishment or instrumentality, information,
suggestions, estimates, and statistics for the purpose of this chapter.
Such a department, bureau, agency, board, commission, office,
establishment or instrumentality of any state or local governmental
unit in the state of Indiana is authorized and directed to furnish such
information, suggestions, estimates, and statistics directly to the
commission, as the chairman of the commission may request.
(Formerly: Acts 1953, c.241, s.6.) As amended by Acts 1982, P.L.2,
SEC.12; P.L.3-1983, SEC.4.
IC 2-5-3-7
Cooperation with state revenue department
Sec. 7. The Indiana department of state revenue shall cooperate
fully in effecting the purposes of this chapter and in assisting in the
accomplishment of the duties imposed by this chapter upon the
commission under and pursuant to powers granted the Indiana
department of state revenue by the provisions of IC 6-8.1-7-2.
(Formerly: Acts 1953, c.241, s.7.) As amended by Acts 1982, P.L.2,
SEC.13.
IC 2-5-3-8
Repealed
(Repealed by Acts 1972, P.L.13, SEC.3.)