§ 6-8.1-3-12 — Powers; department; county treasurer; audits; appraisals; investigations; statistical sampling

Indiana § 6-8.1-3-12

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 3: Duties, Powers, and Responsibilities

Text

(a) The department may audit any returns
filed in respect to the listed taxes, may appraise property if the
property's value relates to the administration or enforcement of the
listed taxes, may audit gasoline distributors for financial responsibility,
and may investigate any matters relating to the listed taxes.
(b) The department may audit any returns with respect to the listed
taxes using statistical sampling. If the taxpayer and the department
agree to a sampling method to be used, the sampling method is binding
on the taxpayer and the department in determining the total amount of
additional tax due or amounts to be refunded.
(c) For purposes of conducting its audit or investigative functions,
the department may:
(1) subpoena the production of evidence;
(2) subpoena witnesses; and
(3) question witnesses under oath.
The department may serve its subpoenas, or it may order the sheriff of
the county in which the witness or evidence is located to serve the
subpoenas.
(d) The department may enforce its audit and investigatory powers
by petitioning for a court order in any court of competent jurisdiction
located in the county where the tax is due or in the county in which the
evidence or witness is located. If the evidence or witness is not located
in Indiana or if the department does not know the location of the
evidence or witness, the department may file the petition in a court of
competent jurisdiction in Marion County. The petition to the court must
state the evidence or testimony subpoenaed and must allege that the
subpoena was served but that the person did not comply with the terms
of that subpoena.
(e) Upon receiving a proper petition under subsection (d), the court
shall promptly issue an order which:
(1) sets a hearing on the petition on a date not more than ten (10)
days after the date of the order; and
(2) orders the person to appear at the hearing prepared to produce
the subpoenaed evidence and give the subpoenaed testimony.
If the defendant is unable to show good cause for not producing the
evidence or giving the testimony, the court shall order the defendant to
comply with the subpoena.
(f) If the defendant fails to obey the court order, the court may
punish the defendant for contempt.
(g) Officers serving subpoenas or court orders and witnesses
appearing in court are entitled to the normal compensation provided by
law in civil cases. The department shall pay the compensation costs
from the money appropriated for the administration of the listed taxes.
(h) County treasurers investigating tax matters under IC 6-9 have:
(1) concurrent jurisdiction with the department;
(2) the audit, investigatory, appraisal, and enforcement powers
described in this section; and
(3) authority to recover court costs, fees, and other expenses
related to an audit, investigatory, appraisal, or enforcement action
under this section.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.71-1993, SEC.16; P.L.254-2003, SEC.9; P.L.182-2009(ss),
SEC.249.