Ind. Admin. Code tit. 45, r. 6-1-12
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)