Sec. 7. For the purpose of conducting an investigation described under section 6(3) or 6(6) of this chapter, the department of state revenue may:
(1) subpoena evidence;
(2) subpoena witnesses;
(3) administer oaths; or
(4) take testimony concerning any matter.
Each witness examined by the department is entitled to receive a fee equal to the same fee paid witnesses subpoenaed to appear before a court of record. The witness fee shall be paid in the same manner that erroneous tax payments are refunded under IC 6-4.1-10.
As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.52.
Structure Indiana Code
Chapter 12. General Administrative Provisions
6-4.1-12-1. Powers of the Probate Court
6-4.1-12-2. Appraisal of Transferred Property Interests
6-4.1-12-5. Compromise Agreements Concerning Tax or Interest on Delinquency
6-4.1-12-6. Powers and Duties of Department of State Revenue
6-4.1-12-7. Investigative Powers of Department of State Revenue; Witness Fees
6-4.1-12-8. Inheritance Tax Administrator; Appointment; Salary
6-4.1-12-9. Powers and Duties of Inheritance Tax Administrator
6-4.1-12-10. Special Auditor, Appraiser, or Counsel; Compensation
6-4.1-12-11. Information and Investigations Concerning Non-Resident's Estates
6-4.1-12-12. Disclosure of Inheritance Tax Information; Offense