§ 6-8-1-5-6

1, the department may require the taxpayer or carrier to make the record or report available at a location in Indiana.(b) If a taxpayer or carrier fails to make a report or record available to the department at a location in Indiana, the department may require the taxpayer or carrier to reimburse the department in an amount equal to:(1) the per diem paid to state employees multiplied by the number of days attributable to the audit or examination, including travel days; plus(2) the lesser of:(A) the expenses incurred by the department for lodging and travel; or(B) four (4) times the amount determined under subdivision (1).(c) A reimbursement received by the department under this section shall be used by the department to pay the expenses incurred in conducting out-of-state audits and examinations.As added by P.L.8-1988, SEC.8.