Prohibition of extrapolation audits for calculating recoupments or penalties

Ind. Code § 25-26-22-10
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/25Fetched: 10/17/2026

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