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Indiana Code — Title 6 (Taxation)

IC 6-8.1-4-1.6

Special tax division; duties

Official textiga.in.govlast amended 17 subsections

Sec. 1.6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following:

# (1)

Administer and enforce the following:

# (A)

Gasoline tax (IC 6-6-1.1).

# (B)

Special fuel tax (IC 6-6-2.5).

# (C)

Motor carrier fuel tax (IC 6-6-4.1).

# (D)

Cigarette tax (IC 6-7-1).

# (E)

Tobacco products tax and closed system cartridge tax (IC 6-7-2).

# (F)

Alcoholic beverage tax (IC 7.1-4).

# (G)

Petroleum severance tax (IC 6-8-1).

# (H)

Any other tax the commissioner designates.

# (2)

Upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable.

# (3)

Annually audit a statistical sampling of the returns filed for the taxes administered by the division.

# (4)

Annually audit a statistical sampling of registrants with the bureau of motor vehicles, international registration plan division.

# (5)

Review federal tax returns and other data that may be helpful in performing the division's function.

# (6)

Furnish, at the commissioner's request, information that the commissioner requires.

# (7)

Conduct audits requested by the commissioner or the commissioner's designee.

# (8)

Administer the statutes providing for motor carrier regulation (IC 8-2.1).
As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4; P.L.277-1993(ss),
SEC.51; P.L.192-2002(ss), SEC.142; P.L.220-2014, SEC.3; P.L.165-2021, SEC.123.

Amendment history

As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4; P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142; P.L.220-2014, SEC.3; P.L.165-2021, SEC.123.

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