Indiana Code - Taxation - Title 6, Section 6-1.5-5-10

Affidavits; writs directing appearance or production

Sec. 10. (a) The Indiana board may file an affidavit with a circuit
court of this state if:
(1) the Indiana board has requested that a person give
information or produce books or records; and

(2) the person has not complied with the request.
(b) An affidavit filed under subsection (a) must state that the
person has not complied with the request of the Indiana board to give
information or produce books or records.
(c) When an affidavit is filed under subsection (a), the circuit
court shall issue a writ that directs the person to appear at the office
of the Indiana board and to give the requested information or produce
the requested books or records. The appropriate county sheriff shall
serve the writ. Disobedience of the writ is punishable as a contempt
of the court that issued the writ.
(d) If a writ is issued under this section, the cost incurred in filing
the affidavit, in the issuance of the writ, and in the service of the writ
shall be charged to the person against whom the writ is issued. If a
writ is not issued, all costs shall be charged to the county in which
the circuit court proceedings are held, and the board of
commissioners of that county shall allow a claim for the costs.

As added by P.L.198-2001, SEC.95.

Last modified: May 28, 2006