Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 6-1-12
Books and records; retention
Official textiac.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 INTANGIBLES TAX (REPEALED)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- 6-1-2 · Petroleum severance tax division (Repealed)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- 6-1-4 · Tax rate (Repealed)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- 6-1-6 · Confidentiality (Repealed)
- 6-1-7 · Exempt taxpayers (Repealed)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- 6-1-10 · Power of attorney; notice (Repealed)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- 6-1-13 · Fraud and evasion in recordkeeping (Repealed)
- 6-1-14 · Subpoena (Repealed)
- 6-1-15 · Powers of petroleum severance tax division (Repealed)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- 7-1-2 · Notice of failure to pay (Repealed)
- 7-1-3 · Penalty for nonpayment after notice (Repealed)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- 7-3-1 · Eligibility for refund (Repealed)
- 7-3-2 · Filing refund claim (Repealed)