Ind. Code § 6-6-4.1-16

Current through P.L. 171-2024

Section 6-6-4.1-16 - Agreements for cooperative audit of reports and returns

The department may enter into the International Fuel Tax Agreement or any other agreements for:

(1) furnishing information to and receiving information from other states, jurisdictions, or the International Fuel Tax Agreement clearinghouse, except as prohibited by IC 6-8.1-3-7; and

(2) the cooperative audit of the reports and returns of carriers with the appropriate authorities of any other state or jurisdiction that imposes a tax similar to the tax imposed under this chapter.

An officer or employee of another state or jurisdiction who audits reports and returns under an agreement made under this chapter or IC 6-8.1-3-12 is considered an authorized agent of this state for the purpose of the audit. A cooperative audit conducted under an agreement made under this section has the same effect as an audit conducted by the department.

IC 6-6-4.1-16

As added by Acts1982 , P.L. 59, SEC.1. Amended by P.L. 129-2001, SEC.13.