Indiana Code Title 6. Taxation § 6-6-4.1-16

Sec. 16.  The department may enter into the International Fuel Tax Agreement or any other agreements for:

An officer or employee of another state or jurisdiction who audits reports and returns under an agreement made under this chapter or IC 6-8.1-3-12 is considered an authorized agent of this state for the purpose of the audit.  A cooperative audit conducted under an agreement made under this section has the same effect as an audit conducted by the department.