Preservation of records; examination

Official textiga.in.govlast amended 1989

Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and other books or accounts necessary to determine the amount of tax for which the taxpayer is liable under this article. Those records, books, and accounts shall be kept open for examination at any time by the department or its authorized agents.
As added by P.L.347-1989(ss), SEC.1.

Amendment history

As added by P.L.347-1989(ss), SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-5.5-4-15 · Repealed
6-5.5-5-1 · Members of unitary business; combined returns; fair
6-5.5-5-2 · Members of unitary group; combined returns
6-5.5-5-3 · Information or records required
6-5.5-6-1 · Annual returns required
6-5.5-6-2 · Time for filing returns; extensions
6-5.5-6-3 · Quarterly estimated tax; quarterly payment by electronic…
6-5.5-6-4 · Payment of tax
6-5.5-6-5 · Certified copy of return
6-5.5-6-6 · Alteration or modification of return; notice; form; time;
6-5.5-6-7 · Forms; certification of truth of information
6-5.5-6-8 · Transfer of property; liability for tax
6-5.5-6-9 · Preservation of records; examination
6-5.5-7-1 · Failure to make payment; underpayments; estimated payments
6-5.5-7-2 · Violation of article; violation of preparing or filing…
6-5.5-7-3 · False entries in books; multiple books; failure to make…
6-5.5-7-4 · Failure to permit examination of books, records, or…
6-5.5-7-5 · Concurrent jurisdiction of attorney general
6-5.5-8-1 · Establishment; purpose; investment of money in fund;
6-5.5-8-2 · Semiannual distributions to counties
6-5.5-8-3 · Procedure for making semiannual distributions to counties
6-5.5-8-4 · Appropriation
6-5.5-9-1 · Rules
6-5.5-9-2 · Other provisions applicable to IC 6-5.5
6-5.5-9-3 · Effect of tax under IC 6-5.5 held inapplicable or invalid

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