2020 Indiana Code
Title 6. Taxation
Article 8.1. Department of State Revenue; Tax Administration
Chapter 4. Divisions of the Department
6-8.1-4-2. Audit and Special Tax Divisions; Powers and Duties
Sec. 2. (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.
