25-26-22-10. Prohibition of extrapolation audits for calculating recoupments or penalties

IN Code § 25-26-22-10 (2019) (N/A)
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Sec. 10. The results of an extrapolation audit may not be used by an auditor as a basis for calculating overpayment or underpayment recoupments or penalties.

As added by P.L.7-2009, SEC.1.