Sec. 16. (a) A seller is subject to the same audit and appeal procedures with respect to the collection and remittance of enhanced prepaid wireless charges as with collection and remittance of the state gross retail tax under IC 6-2.5.
(b) An audit under subsection (a) must be conducted either:
(1) jointly by the department of state revenue and the board; or
(2) by an independent auditor engaged by the board to conduct a cost effective flat rate audit.
(c) If an independent auditor is engaged by the board under subsection (b)(2), the terms of the engagement may not:
(1) be of an indefinite term;
(2) include hourly or per diem fees; or
(3) include payment based on contingency.
As added by P.L.113-2010, SEC.151. Amended by P.L.181-2015, SEC.49.