Motor carrier fuel tax and surcharge tax; records or reports;
audits or examinations; reimbursement
Sec. 6. (a) If a record or report maintained outside Indiana is
required by the department with respect to the administration or
collection of the motor carrier fuel tax and surcharge tax under
IC 6-6-4.1, the department may require the taxpayer or carrier to
make the record or report available at a location in Indiana.
(b) If a taxpayer or carrier fails to make a report or record
available to the department at a location in Indiana, the department
may require the taxpayer or carrier to reimburse the department in an
amount equal to:
(1) the per diem paid to state employees multiplied by the
number of days attributable to the audit or examination,
including travel days; plus
(2) the lesser of:
(A) the expenses incurred by the department for lodging and
travel; or
(B) four (4) times the amount determined under subdivision
(1).
(c) A reimbursement received by the department under this
section shall be used by the department to pay the expenses incurred
in conducting out-of-state audits and examinations.
As added by P.L.8-1988, SEC.8.
Last modified: May 28, 2006