{"data":{"id":"us-in/ic-6-8.1-5-6","jurisdiction":"us-in","citation":"IC 6-8.1-5-6","heading":"Motor carrier fuel tax and surcharge tax; records or reports; audits or examinations; reimbursement","body":"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.\n(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:\n(1) the per diem paid to state employees multiplied by the number of days attributable to the audit or examination, including travel days; plus\n(2) the lesser of:\n(A) the expenses incurred by the department for lodging and travel; or\n(B) four (4) times the amount determined under subdivision (1).\n(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.","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 5. Assessment of Taxes"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-5-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1b779387b801ca3e2c62b3d97c4b5f3939eef0c1eb907121f981c84ec6c68e11","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-5-5","next":"us-in/ic-6-8.1-6-1"},"notice":"GroundRules: Original legal text. Not legal advice."}