Indiana Code
Chapter 5. Alternative Calculations; Combined Returns
6-5.5-5-3. Information or Records Required

Sec. 3. The department may require and the taxpayer shall furnish information or records that the department determines to be necessary for it to make the determination required under this article. The department may require this information to be included in the taxpayer's return.
As added by P.L.347-1989(ss), SEC.1.