Ind. Admin. Code tit. 45, § 6-1-12 - Books and Records; Retention

Current as of January 1, 1970

45 Iac 6-1-12 - Books and Records; Retention45 Iac 6-1-12 - Books and Records; Retention

45 Iac 6-1-11 - Dissolution or Withdrawal of Corporations; Certificate of Clearance (repealed)45 Iac 6-1-13 - Fraud and Evasion in Recordkeeping (repealed)

45 IAC 6-1-12 Books and records; retention

Authority: IC 6-8-1-12; IC 6-8.1-3-3

Affected: IC 6-8-1-23

Sec. 12. Every taxpayer shall keep and maintain proper books and records sufficient to adequately reflect the severance of all petroleum products and their value for a period of three (3) years from the date of the filing of the return and the payment of the tax for each taxable period.

(Department of State Revenue; PT II,Sec 12; filed Jul 18, 1947, 9:30 a.m.: Rules and Regs. 1948, p. 353; filed Nov 25, 2014, 3:44 p.m.: 20141224-IR-045140145FRA)

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.