45 Ind. Admin. Code 15-3-1.5

Current through November 6, 2024
Section 45 IAC 15-3-1.5 - Employees; conflict of interest

Authority: IC 6-8.1-3-3

Affected: IC 6-8.1-1-3; IC 6-8.1-3-2

Sec. 1.5.

(a) A former employee of the department may not act in any capacity for a person (except for the department, another state agency, or the federal government) if:
(1) it has been two (2) years or less since employment with the department was terminated; and
(2) the employee is representing the person in a matter that was pending in the department during the period of the former employee's employment.
(b) As used in subsection (a), "person" has the same meaning set forth in IC 6-8.1-1-3.
(c) As used in subsection (a), "matter" means any function placed under the authority of the department and includes, but is not limited to, the following:
(1) A tax assessment.
(2) A claim for refund.
(3) An investigation.
(4) A judicial proceeding.
(5) An application.
(6) A license.

The term does not include a proposal or consideration of legislation; a proposal, consideration, adoption, or implementation of a rule or an administrative policy of general application; or any other activity that lacks an identifiable party involved in a specific transaction before or with the department.

(d) As used in subsection (a), "pending in the department" means that the matter arose during the period of the former employee's employment. For example, the filing of a tax return (whether or not it is examined and whether or not the examination results in an assessment or refund) is a matter pending in the department.

45 IAC 15-3-1.5

Department of State Revenue; 45 IAC 15-3-1.5; filed Aug 22, 1995, 5:00 p.m.: 19 IR 6