CHAPTER 4. DIVISIONS OF THE DEPARTMENT
IC 6-8.1-4
Chapter 4. Divisions of the Department
IC 6-8.1-4-1
Establishment of division; division of audit; duties
Sec. 1. (a) The commissioner may establish within the departmentvarious divisions to assist in the administration and collection of thelisted taxes.
(b) Subject to the discretion of the commissioner as set forth insubsection (c), the commissioner shall establish within thedepartment a division of audit, which shall:
(1) upon the commissioner's request, conduct studies of thedepartment's operations and recommend whatever changes seemadvisable;
(2) annually audit a statistical sampling of the returns filed forthe listed taxes that are not administered by the special taxdivision;
(3) review such federal tax returns and other data as may behelpful in performing the audit function;
(4) furnish the commissioner, at the commissioner's request,with information showing the treatment that the Indiana taxstatutes are given by the taxpayers and by the taxing officialsand with other requested information; and
(5) conduct audits requested by the commissioner or thecommissioner's designee.
(c) Notwithstanding the requirements set forth in this chapterregarding the establishment and duties of divisions within thedepartment, if the commissioner finds that a transfer of duties orfunctions will increase the efficiency of the department, thecommissioner may transfer any duties or functions from one (1)division to another division within the department.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,SEC.1; P.L.27-1992, SEC.3.
IC 6-8.1-4-1.5
Repealed
(Repealed by P.L.1-1990, SEC.84.)
IC 6-8.1-4-1.6
Special tax division; duties
Sec. 1.6. Subject to the discretion of the commissioner as set forthin section 1 of this chapter, the commissioner shall establish withinthe department a special tax division. The division shall do thefollowing:
(1) Administer and enforce the following:
(A) Gasoline tax (IC 6-6-1.1).
(B) Special fuel tax (IC 6-6-2.5).
(C) Motor carrier fuel tax (IC 6-6-4.1).
(D) Hazardous waste disposal tax (IC 6-6-6.6).
(E) Cigarette tax (IC 6-7-1). (F) Tobacco products tax (IC 6-7-2).
(G) Alcoholic beverage tax (IC 7.1-4).
(H) Petroleum severance tax (IC 6-8-1).
(I) Any other tax the commissioner designates.
(2) Upon the commissioner's request, conduct studies of thedepartment's operations and recommend whatever changes seemadvisable.
(3) Annually audit a statistical sampling of the returns filed forthe taxes administered by the division.
(4) Annually audit a statistical sampling of registrants with thebureau of motor vehicles, international registration plandivision.
(5) Review federal tax returns and other data that may behelpful in performing the division's function.
(6) Furnish, at the commissioner's request, information that thecommissioner requires.
(7) Conduct audits requested by the commissioner or thecommissioner's designee.
(8) Administer the statutes providing for motor carrierregulation (IC 8-2.1).
As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4;P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142.
IC 6-8.1-4-2
Audit and special tax divisions; powers and duties
Sec. 2. (a) The division of audit may:
(1) have full prompt access to all local and state officialrecords;
(2) have access, through the data processing offices of thevarious state agencies, to information from government andprivate sources that is useful in performing its functions;
(3) inspect any books, records, or property of any taxpayerwhich is relevant to the determination of the taxpayer's taxliabilities;
(4) detect and correct mathematical errors on taxpayer returns;
(5) detect and correct tax evasion; and
(6) employ the use of such devices and techniques as may benecessary to improve audit practices.
(b) Subject to the discretion of the commissioner as set forth insection 1 of this chapter, the special tax division shall do thefollowing:
(1) Develop and maintain a staff to perform the audit functionnecessary to monitor and enforce the taxes administered by thedivision.
(2) Develop and maintain a staff to perform the audit functionnecessary to monitor and enforce the International RegistrationPlan authorized under IC 9-28-4-6.
(3) Develop and maintain a staff to perform the administrativefunction of the division.
(c) The special tax division may do the following: (1) Have full prompt access to all local and state officialrecords.
(2) Have access, through the data processing offices of thevarious state agencies, to information from government andprivate sources that is useful in performing its functions.
(3) Inspect any books, records, or property of any taxpayer thatis relevant to the determination of the taxpayer's tax liabilities.
(4) Detect and correct mathematical errors on taxpayer returns.
(5) Detect and correct tax evasion.
(6) Employ the use of the devices and techniques that arenecessary to improve audit practices.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,SEC.3; P.L.2-1991, SEC.53; P.L.27-1992, SEC.5; P.L.61-1996,SEC.8.
IC 6-8.1-4-3
Personnel of divisions; competitive examination; administration ofdivisions; political affiliations and activities
Sec. 3. (a) The requirements of this section are subject to thediscretion of the commissioner as set forth in section 1 of thischapter.
(b) The commissioner shall assign an adequate number ofpersonnel to the divisions created by this chapter to perform theirrequired functions. All auditors and tax examiners who are assignedto these divisions must have passed an open, competitive, andpractical examination which tests their fitness for and knowledge ofthe area in which they will be working. The department shall give theexaminations at stated periods during the year after makingannouncements of the examinations through the news media. Inaddition, the commissioner, to the best of the commissioner's ability,and without impairing the quality of the divisions' staff, must assignthe personnel so that no more than one-half (1/2) of the personnel aremembers of the same political party.
(c) The commissioner shall appoint a separate administrator anda deputy administrator to administer the operation of the division ofaudit. The administrator and the deputy administrator must havedifferent political affiliations. However, the administrator and deputyadministrator of the division of audit must each have at least five (5)years of audit experience and must each have met the examinationqualifications required of all division of audit employees.
(d) This subsection applies to the division of audit. Thecommissioner shall divide the state into not more than twelve (12)audit districts. The commissioner may appoint district managers tomanage one (1) or more of those audit districts. Each districtmanager must be proficient in auditing the various listed taxes, musthave at least five (5) years of audit experience, and must have metthe examination qualifications required of all division of auditemployees.
(e) The commissioner shall appoint an administrator and two (2)deputy administrators to administer the operation of the special tax
division. The two (2) deputy administrators must have differentpolitical affiliations. The administrator of the special tax divisionshall assign and supervise staff to perform the division's auditfunction in each of the districts prescribed by subsection (d).
(f) The commissioner may appoint persons from the division ofaudit or the special tax division to the position of senior field auditorwhen those persons have demonstrated a proficiency in auditing thevarious taxes administered by their respective division. Senior fieldauditors shall be primarily responsible for audits done on a statewidebasis or for audits done out of the state and shall also perform suchother duties as the commissioner requests. Before a person may beappointed as a senior field auditor, the person must either:
(1) have at least five (5) years of audit experience in thedivision;
(2) be a certified public accountant; or
(3) have performed duties similar to those of a senior fieldauditor for the federal government or another state for a periodof at least ten (10) years.
The state personnel department shall establish and the budget agencyshall approve an adequate number of senior field auditor positions toperform the functions required under this subsection.
(g) No employee of the divisions created by this chapter may berequired to perform any political activity as a condition for getting orkeeping the employee's position or as a condition for receivingpromotions or salary increases.
(h) The commissioner and the budget agency shall set thecompensation for the staff provided by this chapter.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,SEC.4; P.L.3-1989, SEC.42; P.L.27-1992, SEC.6.
IC 6-8.1-4-4
Commercial motor vehicle owners registration center
Sec. 4. (a) The department shall establish a registration center toservice owners of commercial motor vehicles.
(b) The registration center is under the supervision of thedepartment through the motor carrier services division.
(c) An owner or operator of a commercial motor vehicle mayapply to the registration center for the following:
(1) Vehicle registration (IC 9-18).
(2) Motor carrier fuel tax annual permit.
(3) Proportional use credit certificate (IC 6-6-4.1-4.7).
(4) Certificate of operating authority.
(5) Oversize vehicle permit (IC 9-20-3).
(6) Overweight vehicle permit (IC 9-20-4).
(7) Payment of the commercial vehicle excise tax imposedunder IC 6-6-5.5.
(d) The commissioner may deny an application described insubsection (c) if the applicant fails to do any of the following withrespect to a listed tax:
(1) File all tax returns or information reports. (2) Pay all taxes, penalties, and interest.
(e) The commissioner may suspend or revoke any registration,permit, certificate, or authority if the person to whom theregistration, permit, certificate, or authority is issued fails to do anyof the following with respect to a listed tax:
(1) File all tax returns or information reports.
(2) Pay all taxes, penalties, and interest.
(f) Funding for the development and operation of the registrationcenter shall be taken from the motor carrier regulation fund (IC8-2.1-23-1).
(g) The department shall recommend to the general assemblyother functions that the registration center may perform.
As added by P.L.72-1988, SEC.5. Amended by P.L.2-1991, SEC.54;P.L.61-1996, SEC.9; P.L.119-1998, SEC.16; P.L.181-1999, SEC.5;P.L.222-1999, SEC.7; P.L.176-2006, SEC.6.