Indiana Code 6-6-4.1-16. Agreements for cooperative audit of reports and returns
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Sec. 16. The department may enter into the International Fuel Tax Agreement or any other agreements for:
(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.
(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
Terms Used In Indiana Code 6-6-4.1-16
- Department: means the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
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.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.129-2001, SEC.13.