Investigative powers of department of state revenue; witness fees
Sec. 7. For the purpose of conducting an investigation described
under clause (3) or clause (6) of section 6 of this chapter, the
department of state revenue may:
(1) subpoena evidence;
(2) subpoena witnesses;
(3) administer oaths; or
(4) take testimony concerning any matter.
Each witness examined by the department is entitled to receive a fee
equal to the same fee paid witnesses subpoenaed to appear before a
court of record. The witness fee shall be paid in the same manner that
erroneous tax payments are refunded under IC 6-4.1-10.
As added by Acts 1976, P.L.18, SEC.1.
Last modified: May 28, 2006