2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
CHAPTER 3. Duties, Powers, and Responsibilities
6-8.1-3-6. Records; audit

Universal Citation: IN Code § 6-8.1-3-6 (2018)
IC 6-8.1-3-6 Records; audit

     Sec. 6. (a) The department shall maintain, for a period of at least three (3) years, a record of all monies received and disbursed, and copies of all returns filed with the department.

     (b) The state board of accounts shall audit the department's record of receipts and disbursements.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.181-2015, SEC.28.

 

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