Indiana · Indiana Code — full code (public domain; via Open US Law, CC BY 4.0)
Ind. Code § 6-8-1-23: Ind. Code § 6-8-1-23
What this law says, in plain English
Taxpayers must keep petroleum severance records for three years. Failing to maintain or preserve required records is a Class C infraction. Making false entries or keeping multiple sets of books to evade taxes is a Class B misdemeanor.
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