Application of adjusted gross income tax procedures
Sec. 2. The provisions of the adjusted gross income tax law (IC
6-3), which do not conflict with the provisions of this article and
which deal with any of the following subjects, apply for the purposes
of imposing, collecting, and administering the state gross retail and
use taxes under this article:
(1) Filing of returns.
(2) Auditing of returns.
(3) Investigation of tax liability.
(4) Determination of tax liability.
(5) Notification of tax liability.
(6) Assessment of tax liability.
(7) Collection of tax liability.
(8) Examination of taxpayer's books and records.
(9) Legal proceedings.
(10) Court actions.
(11) Remedies.
(12) Privileges.
(13) Taxpayer and departmental relief.
(14) Statutes of limitations.
(15) Hearings.
(16) Refunds.
(17) Remittances.
(18) Imposition of penalties and interest.
(19) Maintenance of departmental records.
(20) Confidentiality of taxpayer's returns.
(21) Duties of the secretary of state and the treasurer of state.
(22) Administration.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986,
SEC.13; P.L.192-2002(ss), SEC.66.
Last modified: May 28, 2006