Indiana § 6-4.1-12-7 Investigative powers of department of state revenue; witness fees

Indiana Statutes

§ 6-4.1-12-7 — Investigative powers of department of state revenue; witness fees

Indiana § 6-4.1-12-7

Art. 4.1DEATH TAXES

Ch. 12General Administrative Provisions

This text of Indiana § 6-4.1-12-7 (Investigative powers of department of state revenue; witness fees) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-4.1-12-7 (2026).

Text

For the purpose of conducting an investigation described under section 6(3) or 6(6) of this chapter, the department of state revenue may:

(1)subpoena evidence;

(2)subpoena witnesses;

(3)administer oaths; or

(4)take testimony concerning any matter. Each witness examined by the department is entitled to receive a fee equal to the same fee paid witnesses subpoenaed to appear before a court of record. The witness fee shall be paid in the same manner that erroneous tax payments are refunded under IC 6-4.1-10. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.52.

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For the purpose of conducting an investigation
described under section 6(3) or 6(6) of this chapter, the department of
state revenue may:
(1) subpoena evidence;
(2) subpoena witnesses;
(3) administer oaths; or
(4) take testimony concerning any matter.
Each witness examined by the department is entitled to receive a fee
equal to the same fee paid witnesses subpoenaed to appear before a
court of record. The witness fee shall be paid in the same manner that
erroneous tax payments are refunded under IC 6-4.1-10.
As added by Acts 1976, P.L.18, SEC.1. Amended by
P.L.79-2017, SEC.52.