Sec. 26. (a) The authorization periods in this section do not apply if:
(1) the health care provider has not begun providing the health care service within forty-five (45) days (excluding weekends and state and federal legal holidays) after receiving the authorization as set forth in section 25 of this chapter; and
(2) the utilization review entity revokes, limits, conditions, or restricts the authorization.
(b) An authorization for a health care service shall be valid for at least one (1) year after the date the health care provider receives the authorization.
(c) The authorization period under subsection (b) is effective regardless of any changes in dosage for a prescription drug prescribed by the health care provider.