Indiana § 6-8.1-4-2 Audit and special tax divisions; powers and duties

Indiana Statutes

§ 6-8.1-4-2 — Audit and special tax divisions; powers and duties

Indiana § 6-8.1-4-2

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 4Divisions of the Department

This text of Indiana § 6-8.1-4-2 (Audit and special tax divisions; powers and 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 § 6-8.1-4-2 (2026).

Text

(a)The division of audit may:

(1)have full prompt access to all local and state official records;

(2)have access, through the data processing offices of the various state agencies, to information from government and private sources that is useful in performing its functions;

(3)inspect any books, records, or property of any taxpayer which is relevant to the determination of the taxpayer's tax liabilities;

(4)detect and correct mathematical errors on taxpayer returns;

(5)detect and correct tax evasion; and

(6)employ the use of such devices and techniques as may be necessary to improve audit practices.

(b)Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the special tax division shall do the following:

(1)Develop and maintain a staff to perform

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(a) The division of audit may:
(1) have full prompt access to all local and state official records;
(2) have access, through the data processing offices of the various
state agencies, to information from government and private
sources that is useful in performing its functions;
(3) inspect any books, records, or property of any taxpayer which
is relevant to the determination of the taxpayer's tax liabilities;
(4) detect and correct mathematical errors on taxpayer returns;
(5) detect and correct tax evasion; and
(6) employ the use of such devices and techniques as may be
necessary to improve audit practices.
(b) Subject to the discretion of the commissioner as set forth in
section 1 of this chapter, the special tax division shall do the following:
(1) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the taxes administered by the
division.
(2) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the International Registration
Plan authorized under IC 9-28-4-6.
(3) Develop and maintain a staff to perform the administrative
function of the division.
(c) The special tax division may do the following:
(1) Have full prompt access to all local and state official records.
(2) Have access, through the data processing offices of the various
state agencies, to information from government and private
sources that is useful in performing its functions.
(3) Inspect any books, records, or property of any taxpayer that is
relevant to the determination of the taxpayer's tax liabilities.
(4) Detect and correct mathematical errors on taxpayer returns.
(5) Detect and correct tax evasion.
(6) Employ the use of the devices and techniques that are
necessary to improve audit practices.
As added by Acts 1980, P.L.61, SEC.1. Amended by
P.L.72-1988, SEC.3; P.L.2-1991, SEC.53; P.L.27-1992, SEC.5;
P.L.61-1996, SEC.8.