Audit and special tax divisions; powers and duties
Sec. 2. (a) The division of audit may:
(1) have full prompt access to all local and state official
records;
(2) have access, through the data processing offices of the
various state agencies, to information from government and
private sources that is useful in performing its functions;
(3) inspect any books, records, or property of any taxpayer
which is relevant to the determination of the taxpayer's tax
liabilities;
(4) detect and correct mathematical errors on taxpayer returns;
(5) detect and correct tax evasion; and
(6) employ the use of such devices and techniques as may be
necessary to improve audit practices.
(b) Subject to the discretion of the commissioner as set forth in
section 1 of this chapter, the special tax division shall do the
following:
(1) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the taxes administered by the
division.
(2) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the International Registration
Plan authorized under IC 9-28-4-6.
(3) Develop and maintain a staff to perform the administrative
function of the division.
(c) The special tax division may do the following:
(1) Have full prompt access to all local and state official
records.
(2) Have access, through the data processing offices of the
various state agencies, to information from government and
private sources that is useful in performing its functions.
(3) Inspect any books, records, or property of any taxpayer that
is relevant to the determination of the taxpayer's tax liabilities.
(4) Detect and correct mathematical errors on taxpayer returns.
(5) Detect and correct tax evasion.
(6) Employ the use of the devices and techniques that are
necessary to improve audit practices.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.3; P.L.2-1991, SEC.53; P.L.27-1992, SEC.5; P.L.61-1996,
SEC.8.
Last modified: May 28, 2006