Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and other books or accounts necessary to determine the amount of tax for which the taxpayer is liable under this article. Those records, books, and accounts shall be kept open for examination at any time by the department or its authorized agents.
As added by P.L.347-1989(ss), SEC.1.
Structure Indiana Code
Article 5.5. Taxation of Financial Institutions
6-5.5-6-1. Annual Returns Required
6-5.5-6-2. Time for Filing Returns; Extensions
6-5.5-6-2-b. Time for Filing Returns; Extensions
6-5.5-6-3. Quarterly Estimated Tax; Quarterly Payment by Electronic Fund Transfer
6-5.5-6-5. Certified Copy of Return
6-5.5-6-6. Alteration or Modification of Return; Notice; Form; Time; Penalty
6-5.5-6-7. Forms; Certification of Truth of Information