Indiana Code — Title 6 (Taxation)
IC 6-8.1-5-6
Motor carrier fuel tax and surcharge tax; records or reports;
audits or examinations; reimbursement
Sec. 6. (a) If a record or report maintained outside Indiana is required by the department with respect to the administration or collection of the motor carrier fuel tax and surcharge tax under IC 6-6-4.1, the department may require the taxpayer or carrier to make the record or report available at a location in Indiana.
(b) If a taxpayer or carrier fails to make a report or record available to the department at a location in Indiana, the department may require the taxpayer or carrier to reimburse the department in an amount equal to:
# (1)
the per diem paid to state employees multiplied by the number of days attributable to the audit or examination, including travel days; plus
# (2)
the lesser of:
# (A)
the expenses incurred by the department for lodging and travel; or
# (B)
four (4) times the amount determined under subdivision (1).
(c) A reimbursement received by the department under this section shall be used by the department to pay the expenses incurred in conducting out-of-state audits and examinations.
As added by P.L.8-1988, SEC.8.
Amendment history
As added by P.L.8-1988, SEC.8.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-4-1.6 · Special tax division; duties
- 6-8.1-4-2 · Audit and special tax divisions; powers and duties
- 6-8.1-4-3 · Personnel of divisions; administration of divisions
- 6-8.1-4-4 · Commercial motor vehicle owners or operators registration
- 6-8.1-4-5 · Authority to deny applications involving commercial motor
- 6-8.1-5-1 · Proposed assessment; notice; protest; hearing; letter of
- 6-8.1-5-1.5 · Secondary review; procedures; agreement
- 6-8.1-5-2 · Time limits on issuing proposed assessment; erroneous…
- 6-8.1-5-2.5 · Correcting assessment notice; responsible party; exemption
- 6-8.1-5-3 · Jeopardy assessment; jeopardy tax warrant; levy and sale;
- 6-8.1-5-4 · Books and records; federal returns; inspection
- 6-8.1-5-5 · Information to be provided by person conducting or
- 6-8.1-5-6 · Motor carrier fuel tax and surcharge tax; records or…
- 6-8.1-6-1 · Due date extensions; requirements; tax payments; penalties
- 6-8.1-6-2 · Repealed
- 6-8.1-6-3 · Date of filing
- 6-8.1-6-4 · Certification of returns and forms
- 6-8.1-6-4.5 · Rounding to nearest whole dollar
- 6-8.1-6-5 · Taxpayer return; itemization of income derived from sources
- 6-8.1-6-6 · Repealed
- 6-8.1-6-7 · Electronic filing of returns or documents; rules
- 6-8.1-6-8 · Information concerning municipal taxpayers
- 6-8.1-6-9 · Requirement for income tax return form to include
- 6-8.1-7-1 · Confidentiality of tax information; court orders; persons
- 6-8.1-7-1.5 · Disclosure of tax return information; scope of disclosure