Establishment of division; division of audit; duties
Sec. 1. (a) The commissioner may establish within the department
various divisions to assist in the administration and collection of the
listed taxes.
(b) Subject to the discretion of the commissioner as set forth in
subsection (c), the commissioner shall establish within the
department a division of audit, which shall:
(1) upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable;
(2) annually audit a statistical sampling of the returns filed for
the listed taxes that are not administered by the special tax
division;
(3) review such federal tax returns and other data as may be
helpful in performing the audit function;
(4) furnish the commissioner, at the commissioner's request,
with information showing the treatment that the Indiana tax
statutes are given by the taxpayers and by the taxing officials
and with other requested information; and
(5) conduct audits requested by the commissioner or the
commissioner's designee.
(c) Notwithstanding the requirements set forth in this chapter
regarding the establishment and duties of divisions within the
department, if the commissioner finds that a transfer of duties or
functions will increase the efficiency of the department, the
commissioner may transfer any duties or functions from one (1)
division to another division within the department.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.1; P.L.27-1992, SEC.3.
Last modified: May 28, 2006