{"data":{"id":"us-in/ic-6-8.1-3-6","jurisdiction":"us-in","citation":"IC 6-8.1-3-6","heading":"Records; audit","body":"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.\n(b) The state board of accounts shall audit the department's record of receipts and disbursements.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 3. Duties, Powers, and Responsibilities"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-3-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"01b5bbd03d59f51ea582159fd7ffb31d5a0a1b50a624f1d3c5e569b0100293ed","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-3-5","next":"us-in/ic-6-8.1-3-7"},"notice":"GroundRules: Original legal text. Not legal advice."}