760 IAC 5-3-8

760 IAC 5-3-8 Prohibition on use of extrapolation for calculating recoupments or penalties

Last amended: 2023Year: 2027Length: 37 wordsOfficial source

Cite as Ind. Admin. Code tit. 760, r. 5-3-8

Sec. 8. The results of an extrapolation audit or any similar methodology may not be used by an auditor as a basis for calculating overpayment or underpayment recoupments or penalties, unless required by state or federal law.
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