Indiana § 6-8.1-5-6 Motor carrier fuel tax and surcharge tax; records or reports; audits or
examinations; reimbursement

Indiana Statutes

§ 6-8.1-5-6 — Motor carrier fuel tax and surcharge tax; records or reports; audits or examinations; reimbursement

Indiana § 6-8.1-5-6

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 5Assessment of Taxes

This text of Indiana § 6-8.1-5-6 (Motor carrier fuel tax and surcharge tax; records or reports; audits or examinations; reimbursement) 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 § 6-8.1-5-6 (2026).

Text

(a)If a record or report maintained outside Indiana is required by the department with respect to the administration or collection of the motor carrier fuel tax and surcharge tax under IC 6-6-4.1, the department may require the taxpayer or carrier to make the record or report available at a location in Indiana.

(b)If a taxpayer or carrier fails to make a report or record available to the department at a location in Indiana, the department may require the taxpayer or carrier to reimburse the department in an amount equal to:

(1)the per diem paid to state employees multiplied by the number of days attributable to the audit or examination, including travel days; plus

(2)the lesser of:

(A)the expenses incurred by the department for lodging and travel; or

(B)four (4) times the amount dete

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(a) If a record or report maintained outside
Indiana is required by the department with respect to the administration
or collection of the motor carrier fuel tax and surcharge tax under IC 6-6-4.1, the department may require the taxpayer or carrier to make the
record or report available at a location in Indiana.
(b) If a taxpayer or carrier fails to make a report or record available
to the department at a location in Indiana, the department may require
the taxpayer or carrier to reimburse the department in an amount equal
to:
(1) the per diem paid to state employees multiplied by the number
of days attributable to the audit or examination, including travel
days; plus
(2) the lesser of:
(A) the expenses incurred by the department for lodging and
travel; or
(B) four (4) times the amount determined under subdivision (1).
(c) A reimbursement received by the department under this section
shall be used by the department to pay the expenses incurred in
conducting out-of-state audits and examinations.