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The Indiana Attorney General's Revenue Division represents the state Department of Revenue in court and enforces the state’s tax laws. If an individual knowingly or intentionally evades tax laws by failing to remit sales tax owed, then the division has the ability to file criminal charges in court. The division is comprised of the following three sections:
This section collects debts on behalf of every state agency and represents all state agencies in bankruptcy court.
This section represents the Department of Revenue and county assessor's statewide regarding property tax appeals. Tax Litigation also represents the Department of Local Government Finance in cases involving budget disputes.
This section enforces statutes regulating the manufacturing, importing and distribution of tobacco products, and the Master Settlement Agreement to ensure tobacco manufacturers are meeting their obligations.