Sec. 10. The results of an extrapolation audit may not be used by an auditor as a basis for calculating overpayment or underpayment recoupments or penalties.
Ind. Code § 25-26-22-10
Prohibition of extrapolation audits for calculating recoupments or penalties
As added by P.L.7-2009, SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.