Filing returns; record keeping requirement
Sec. 9. Each employer described in section 3 of this chapter shall
pay the total employment tax due for each calendar quarter to the
county treasurer within thirty (30) days after the end of the quarter.
Concurrently with the payment of the tax, the employer shall file an
employment tax return with the county treasurer on a form prescribed
by the state board of accounts. Each employer within the county shall
maintain for a period of five (5) years adequate records to determine
its tax liability for a calendar quarter. Upon request of the county
treasurer, the Indiana department of revenue shall conduct an audit
of an employer's employment tax records.
(Formerly: Acts 1975, P.L.62, SEC.1.)
Last modified: May 28, 2006