Ind. Code § 25-26-22-10

Current through P.L. 171-2024

Section 25-26-22-10 - Prohibition of extrapolation audits for calculating recoupments or penalties

The results of an extrapolation audit may not be used by an auditor as a basis for calculating overpayment or underpayment recoupments or penalties.

IC 25-26-22-10

As added by P.L. 7-2009, SEC.1.