2017 Indiana Code
TITLE 6. Taxation
CHAPTER 12. General Administrative Provisions
6-4.1-12-7. Investigative powers of department of state revenue; witness fees

Universal Citation: IN Code § 6-4.1-12-7 (2017)
IC 6-4.1-12-7 Investigative powers of department of state revenue; witness fees

     Sec. 7. For the purpose of conducting an investigation described under section 6(3) or 6(6) of this chapter, the department of state revenue may:

(1) subpoena evidence;

(2) subpoena witnesses;

(3) administer oaths; or

(4) take testimony concerning any matter.

Each witness examined by the department is entitled to receive a fee equal to the same fee paid witnesses subpoenaed to appear before a court of record. The witness fee shall be paid in the same manner that erroneous tax payments are refunded under IC 6-4.1-10.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.52.


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