Sec. 16. For individual income tax returns filed after December 31, 2010, the department shall develop procedures to implement a system of crosschecks between: (1) employer WH-3 forms (annual withholding tax reports) with accompanying W-2 forms; and (2) individual taxpayer W-2 forms. As added by P.L.146-2008, SEC.321.
Procedures to implement crosschecks between certain forms
Ind. Code § 6-3-4-16, under Chapter 4. Returns and Remittances.
Ind. Code § 6-3-4-16