Special tax division; duties
Sec. 1.6. Subject to the discretion of the commissioner as set forth
in section 1 of this chapter, the commissioner shall establish within
the department a special tax division. The division shall do the
following:
(1) Administer and enforce the following:
(A) Gasoline tax (IC 6-6-1.1).
(B) Special fuel tax (IC 6-6-2.5).
(C) Motor carrier fuel tax (IC 6-6-4.1).
(D) Hazardous waste disposal tax (IC 6-6-6.6).
(E) Cigarette tax (IC 6-7-1).
(F) Tobacco products tax (IC 6-7-2).
(G) Alcoholic beverage tax (IC 7.1-4).
(H) Petroleum severance tax (IC 6-8-1).
(I) Any other tax the commissioner designates.
(2) Upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable.
(3) Annually audit a statistical sampling of the returns filed for
the taxes administered by the division.
(4) Annually audit a statistical sampling of registrants with the
bureau of motor vehicles, international registration plan
division.
(5) Review federal tax returns and other data that may be
helpful in performing the division's function.
(6) Furnish, at the commissioner's request, information that the
commissioner requires.
(7) Conduct audits requested by the commissioner or the
commissioner's designee.
(8) Administer the statutes providing for motor carrier
regulation (IC 8-2.1).
As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4;
P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142.
Last modified: May 28, 2006