Ind. Code § 6-4.1-12-7
Investigative powers of department of state revenue; witness fees
Indiana · Indiana Code Title 6 — Taxation · Status: effective
Cite this
- Citation
- Ind. Code § 6-4.1-12-7, Investigative powers of department of state revenue; witness fees, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1613625
- Permanent ID
ys:prov:1613625@1- SHA-256
14c76c81fbba62f4f59296de27089cbc0a64b2daeb92058d741a3ad3ce433fea
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.