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2023 Indiana Code
Title 6. Taxation
Article 1.5. Indiana Board of Tax Review
Chapter 4. Appeals of Determinations by Assessing Officials
6-1.5-4-2. Subpoenas; Examination of Witnesses; Oaths
Universal Citation:
IN Code § 6-1.5-4-2 (2023)
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Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:
(1) subpoena and examine witnesses;
(2) administer oaths; and
(3) subpoena and examine books or papers that are in the hands of any person.
As added by P.L.154-2006, SEC.61.
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