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

(1) shall prescribe or promulgate the tonnage tax return and any other forms required in order to carry out this chapter;

(2) shall interpret this chapter and instruct a taxing official about the official's duties under it when requested to do so by the official or by a person affected by this chapter;

(3) shall see that the taxes imposed by this chapter are collected;

(4) shall see that the penalties prescribed under this chapter are enforced; and

(5) may exercise those same powers to subpoena and examine records and witnesses which the board has under IC 6-1.1-30-13.