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2019 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 6. Returns
6-5.5-6-9. Preservation of records; examination
Universal Citation: IN Code § 6-5.5-6-9 (2019)
IC 6-5.5-6-9 Preservation of records; examination
Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and other books or accounts necessary to determine the amount of tax for which the taxpayer is liable under this article. Those records, books, and accounts shall be kept open for examination at any time by the department or its authorized agents.
As added by P.L.347-1989(ss), SEC.1.
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