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Indiana · Snapshot 2026

IC 6-8.1-3-6: Records; audit

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION
  3. Chapter 3. Duties, Powers, and Responsibilities

Sec. 6. (a) The department shall maintain, for a period of at least three (3) years, a record of all monies received and disbursed, and copies of all returns filed with the department.

(b) The state board of accounts shall audit the department's record of receipts and disbursements.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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