Powers; department; county treasurer; audits; appraisals;
investigations
Sec. 12. (a) The department may audit any returns filed in respect
to the listed taxes, may appraise property if the property's value
relates to the administration or enforcement of the listed taxes, may
audit gasoline distributors for financial responsibility, and may
investigate any matters relating to the listed taxes.
(b) For purposes of conducting its audit or investigative functions,
the department may:
(1) subpoena the production of evidence;
(2) subpoena witnesses; and
(3) question witnesses under oath.
The department may serve its subpoenas or it may order the sheriff
of the county in which the witness or evidence is located to serve the
subpoenas.
(c) The department may enforce its audit and investigatory powers
by petitioning for a court order in any court of competent jurisdiction
located in the county where the tax is due or in the county in which
the evidence or witness is located. If the evidence or witness is not
located in Indiana or if the department does not know the location of
the evidence or witness, the department may file the petition in a
court of competent jurisdiction in Marion County. The petition to the
court must state the evidence or testimony subpoenaed and must
allege that the subpoena was served but that the person did not
comply with the terms of that subpoena.
(d) Upon receiving a proper petition under subsection (c), the
court shall promptly issue an order which:
(1) sets a hearing on the petition on a date not more than ten
(10) days after the date of the order; and
(2) orders the person to appear at the hearing prepared to
produce the subpoenaed evidence and give the subpoenaed
testimony.
If the defendant is unable to show good cause for not producing the
evidence or giving the testimony, the court shall order the defendant
to comply with the subpoena.
(e) If the defendant fails to obey the court order, the court may
punish the defendant for contempt.
(f) Officers serving subpoenas or court orders and witnesses
appearing in court are entitled to the normal compensation provided
by law in civil cases. The department shall pay the compensation
costs from the money appropriated for the administration of the listed
taxes.
(g) County treasurers investigating tax matters under IC 6-9 have:
(1) concurrent jurisdiction with the department;
(2) the audit, investigatory, appraisal, and enforcement powers
described in this section; and
(3) authority to recover court costs, fees, and other expenses
related to an audit, investigatory, appraisal, or enforcement
action under this section.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.71-1993,
SEC.16; P.L.254-2003, SEC.9.
Last modified: May 28, 2006