Agreements for cooperative audit of reports and returns
Sec. 16. The department may enter into the International Fuel Tax
Agreement or any other agreements for:
(1) furnishing information to and receiving information from
other states, jurisdictions, or the International Fuel Tax
Agreement clearinghouse, except as prohibited by IC 6-8.1-3-7;
and
(2) the cooperative audit of the reports and returns of carriers
with the appropriate authorities of any other state or jurisdiction
that imposes a tax similar to the tax imposed under this chapter.
An officer or employee of another state or jurisdiction who audits
reports and returns under an agreement made under this chapter or
IC 6-8.1-3-12 is considered an authorized agent of this state for the
purpose of the audit. A cooperative audit conducted under an
agreement made under this section has the same effect as an audit
conducted by the department.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.129-2001,
SEC.13.
Last modified: May 28, 2006