increase; statement in rules Sec. 6.5. All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2. In no event may a change in a departmental interpretation of IC 6-4.1 that could increase a person's tax liability take effect before the date on which it is promulgated in a rule. As added by Acts 1979, P.L.75, SEC.14.
IC 6-4.1-12-7 Investigative powers of department of state revenue; witness fees Sec. 7. For the purpose of conducting an investigation described under section 6(3) or 6(6) of this chapter, the department of state revenue may: (1) subpoena evidence; (2) subpoena witnesses; (3) administer oaths; or (4) take testimony concerning any matter. Each witness examined by the department is entitled to receive a fee equal to the same fee paid witnesses subpoenaed to appear before a court of record. The witness fee shall be paid in the same manner that erroneous tax payments are refunded under IC 6-4.1-10. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.52.