Records; audit
Applied in 1 court decision — leading case Nick Popovich v. Indiana Department of State Revenue (2014)
Most recently applied in Nick Popovich v. Indiana Department of State Revenue (September 2014)
As added by Acts 1980, P.L.61, SEC.1
Sec. 6. (a) The department shall maintain, for a period of at least three (3) years, a record of all monies received and disbursed, and copies of all returns filed with the department.
(b) The state board of accounts shall audit the department's record of receipts and disbursements.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.