Indiana Code Title 6. Taxation § 6-4.1-12-7

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:

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.