Indiana Statutes

§ 6-8.1-4-1 — Establishment of division; division of audit; duties

Indiana § 6-8.1-4-1
JurisdictionIndiana
Art. 8.1DEPARTMENT OF STATE REVENUE; TAX
Ch. 4Divisions of the Department

This text of Indiana § 6-8.1-4-1 (Establishment of division; division of audit; duties) 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 § 6-8.1-4-1 (2026).

Text

(a)The commissioner may establish within the department various divisions to assist in the administration and collection of the listed taxes.
(b)Subject to the discretion of the commissioner as set forth in subsection (c), the commissioner shall establish within the department a division of audit, which shall:
(1)upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable;
(2)annually audit a statistical sampling of the returns filed for the listed taxes that are not administered by the special tax division;
(3)review such federal tax returns and other data as may be helpful in performing the audit function;
(4)furnish the commissioner, at the commissioner's request, with information showing the treatment that the Indi

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-8.1-4-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-4-1.