Indiana Code
Chapter 4. Appeals of Determinations by Assessing Officials
6-1.5-4-2. Subpoenas; Examination of Witnesses; Oaths

Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:
(1) subpoena and examine witnesses;
(2) administer oaths; and
(3) subpoena and examine books or papers that are in the hands of any person.
As added by P.L.154-2006, SEC.61.