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. IC 6-8.1-6 Chapter 6. Filing and Due Dates 6-8.1-6-1 Due date extensions; requirements; tax payments; penalties and interest 6-8.1-6-2 Repealed 6-8.1-6-3 Date of filing 6-8.1-6-4 Certification of returns and forms 6-8.1-6-4.5 Rounding to nearest whole dollar 6-8.1-6-5 Taxpayer return; itemization of income derived from sources outside Indiana 6-8.1-6-6 Repealed 6-8.1-6-7 Electronic filing of returns or documents; rules 6-8.1-6-8 Information concerning municipal taxpayers 6-8.1-6-9 Requirement for income tax return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 identification of the address of the taxpayer's principal residence
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