{"data":{"id":"us-in/ic-6-4.1-12-7","jurisdiction":"us-in","citation":"IC 6-4.1-12-7","heading":"Investigative powers of department of state revenue; witness fees","body":"Sec. 7. For the purpose of conducting an investigation described under section 6(3) or 6(6) of this chapter, the department of state revenue may:\n(1) subpoena evidence;\n(2) subpoena witnesses;\n(3) administer oaths; or\n(4) take testimony concerning any matter.\nEach witness examined by the department is entitled to receive a fee equal to the same fee paid witnesses subpoenaed to appear before a court of record. The witness fee shall be paid in the same manner that erroneous tax payments are refunded under IC 6-4.1-10.","path":["TITLE 6. TAXATION","ARTICLE 4.1. DEATH TAXES","Chapter 12. General Administrative Provisions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-4.1-12-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b62750504ef2e906c3961ff0fdc01da87f33c7123db518edcd365cc5df9270b7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-4.1-12-6.5","next":"us-in/ic-6-4.1-12-8"},"notice":"GroundRules: Original legal text. Not legal advice."}