Indiana § 6-8.1-4-1.6 Special tax division; duties

Indiana Statutes

§ 6-8.1-4-1.6 — Special tax division; duties

Indiana § 6-8.1-4-1.6

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 4Divisions of the Department

This text of Indiana § 6-8.1-4-1.6 (Special tax division; 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 § 6-8.1-4-1.6 (2026).

Text

6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following:

(1)Administer and enforce the following:

(A)Gasoline tax (IC 6-6-1.1).

(B)Special fuel tax (IC 6-6-2.5).

(C)Motor carrier fuel tax (IC 6-6-4.1).

(D)Cigarette tax (IC 6-7-1).

(E)Tobacco products tax and closed system cartridge tax (IC 6-7-2).

(F)Alcoholic beverage tax (IC 7.1-4).

(G)Petroleum severance tax (IC 6-8-1).

(H)Any other tax the commissioner designates.

(2)Upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable.

(3)Annually audit a statistical sampling of the returns filed for the taxes administer

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6. Subject to the discretion of the
commissioner as set forth in section 1 of this chapter, the commissioner
shall establish within the department a special tax division. The
division shall do the following:
(1) Administer and enforce the following:
(A) Gasoline tax (IC 6-6-1.1).
(B) Special fuel tax (IC 6-6-2.5).
(C) Motor carrier fuel tax (IC 6-6-4.1).
(D) Cigarette tax (IC 6-7-1).
(E) Tobacco products tax and closed system cartridge tax (IC 6-7-2).
(F) Alcoholic beverage tax (IC 7.1-4).
(G) Petroleum severance tax (IC 6-8-1).
(H) Any other tax the commissioner designates.
(2) Upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable.
(3) Annually audit a statistical sampling of the returns filed for
the taxes administered by the division.
(4) Annually audit a statistical sampling of registrants with the
bureau of motor vehicles, international registration plan division.
(5) Review federal tax returns and other data that may be helpful
in performing the division's function.
(6) Furnish, at the commissioner's request, information that the
commissioner requires.
(7) Conduct audits requested by the commissioner or the
commissioner's designee.
(8) Administer the statutes providing for motor carrier regulation
(IC 8-2.1).

Legislative History

As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4; P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142; P.L.220-2014, SEC.3; P.L.165-2021, SEC.123.