Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following:

1. (1) Administer and enforce the following:

   1. (A) Gasoline tax ( IC 6-6-1.1 ).
   2. (B) Special fuel tax ( IC 6-6-2.5 ).
   3. (C) Motor carrier fuel tax ( IC 6-6-4.1 ).
   4. (D) Cigarette tax ( IC 6-7-1 ).
   5. (E) Tobacco products tax and closed system cartridge tax ( IC 6-7-2 ).
   6. (F) Alcoholic beverage tax ( IC 7.1-4 ).
   7. (G) Petroleum severance tax ( IC 6-8-1 ).
   8. (H) Any other tax the commissioner designates.
2. (2) Upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable.
3. (3) Annually audit a statistical sampling of the returns filed for the taxes administered by the division.
4. (4) Annually audit a statistical sampling of registrants with the bureau of motor vehicles, international registration plan division.
5. (5) Review federal tax returns and other data that may be helpful in performing the division's function.
6. (6) Furnish, at the commissioner's request, information that the commissioner requires.
7. (7) Conduct audits requested by the commissioner or the commissioner's designee.
8. (8) Administer the statutes providing for motor carrier regulation ( 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; P.L.220-2014, SEC.3; P.L.165-2021, SEC.123.