Indiana Code - Taxation - Title 6, Section 6-8.1-3-6

Records; audit

Sec. 6. (a) The department shall maintain, for a period of at least
three (3) years, a record of all monies received and disbursed, and
copies of all returns filed with the department.
(b) At the end of each fiscal year, the state board of accounts shall
audit the department's record of receipts and disbursements.

As added by Acts 1980, P.L.61, SEC.1.

Last modified: May 28, 2006