45 Ind. Admin. Code 6-1-12
Current through October 31, 2024
Authority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8-1-23
Sec. 12.
Every taxpayer shall keep and maintain proper books and records sufficient to adequately reflect the severance of all petroleum products and their value for a period of three (3) years from the date of the filing of the return and the payment of the tax for each taxable period.
45 IAC 6-1-12