45 IAC 6-1-12
Books and records; retention
Official textIndiana Administrative Code — Title 45 (Dept. of State Revenue)iac.iga.in.govlast amended
Sec. 12. Every taxpayer shall keep and maintain proper books and records sufficient to adequately reflect the severance of all petroleum
products and their value for a period of three (3) years from the date of the filing of the return and the payment of the tax for each taxable period.
(Department of State Revenue; PT II,Sec 12; filed Jul 18, 1947, 9:30 a.m.: Rules and Regs. 1948, p. 353; filed Nov 25, 2014,
3:44 p.m.: 20141224-IR-045140145FRA)
Amendment history
(Department of State Revenue; PT II,Sec 12; filed Jul 18, 1947, 9:30 a.m.: Rules and Regs. 1948, p. 353; filed Nov 25, 2014, 3:44 p.m.: 20141224-IR-045140145FRA)
Source: view the official text
Nearby sections (25 sections)
- 5 · ARTICLE 5. INTANGIBLES TAX (REPEALED)
- 6-1-1 · Statutory scheme; purpose of rules
- 6-1-2 · Petroleum severance tax division (Repealed)
- 6-1-3 · Definitions
- 6-1-4 · Tax rate (Repealed)
- 6-1-5 · Time and place of tax; reporting; payment; penalty
- 6-1-6 · Confidentiality (Repealed)
- 6-1-7 · Exempt taxpayers (Repealed)
- 6-1-8 · Excluded gas
- 6-1-9 · Refunds
- 6-1-10 · Power of attorney; notice (Repealed)
- 6-1-11 · Dissolution or withdrawal of corporations; certificate of…
- 6-1-12 · Books and records; retention
- 6-1-13 · Fraud and evasion in recordkeeping (Repealed)
- 6-1-14 · Subpoena (Repealed)
- 6-1-15 · Powers of petroleum severance tax division (Repealed)
- 7-0.5-1 · Construction and scope
- 7-0.5-2 · Incorporation of alcohol and tobacco commission's definitions
- 7-0.5-3 · "Alcoholic beverage excise tax" defined
- 7-1-1 · Penalty for nonpayment and failure to file a return
- 7-1-2 · Notice of failure to pay (Repealed)
- 7-1-3 · Penalty for nonpayment after notice (Repealed)
- 7-2-1 · Confidential information; disclosure
- 7-3-1 · Eligibility for refund (Repealed)
- 7-3-2 · Filing refund claim (Repealed)