Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-4.1-12-7

Investigative powers of department of state revenue; witness

Official textiga.in.govlast amended

fees
Sec. 7. For the purpose of conducting an investigation described under section 6(3) or
6(6) of this chapter, the department of state revenue may:

# (1)

subpoena evidence;

# (2)

subpoena witnesses;

# (3)

administer oaths; or

# (4)

take testimony concerning any matter.
Each witness examined by the department is entitled to receive a fee equal to the same fee paid witnesses subpoenaed to appear before a court of record. The witness fee shall be paid in the same manner that erroneous tax payments are refunded under IC 6-4.1-10.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.52.

Amendment history

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.52.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-4.1-10-3 · Orders for refund; funds from which payable; credit
  2. 6-4.1-10-4 · Appeal of refund order; complaint; jurisdiction
  3. 6-4.1-10-5 · Probate court determination; appeal
  4. 6-4.1-10-6 · Annual appropriation to pay refund
  5. 6-4.1-12-0.5 · Inheritance tax not imposed on a transfer of property…
  6. 6-4.1-12-1 · Powers of the probate court
  7. 6-4.1-12-2 · Appraisal of transferred property interests
  8. 6-4.1-12-3 · Repealed
  9. 6-4.1-12-4 · Repealed
  10. 6-4.1-12-5 · Compromise agreements concerning tax or interest on
  11. 6-4.1-12-6 · Powers and duties of department of state revenue
  12. 6-4.1-12-6.5 · Determination of department of state revenue resulting…
  13. 6-4.1-12-7 · Investigative powers of department of state revenue;…
  14. 6-4.1-12-8 · Inheritance tax administrator; appointment; salary
  15. 6-4.1-12-9 · Powers and duties of inheritance tax administrator
  16. 6-4.1-12-10 · Special auditor, appraiser, or counsel; compensation
  17. 6-4.1-12-11 · Information and investigations concerning non-resident's
  18. 6-4.1-12-12 · Disclosure of inheritance tax information; offense
  19. 6-5 · ARTICLE 5. REPEALED
  20. 6-5.5-1-1 · Application of definitions
  21. 6-5.5-1-2 · "Adjusted gross income"
  22. 6-5.5-1-3 · "Business of a financial institution"
  23. 6-5.5-1-4 · "Commercial domicile"
  24. 6-5.5-1-5 · "Compensation"
  25. 6-5.5-1-6 · "Corporation"
Full table of contents →