Ind. Code § 36-8-16.6-16
Audits of seller records
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2025
As of January 1, 2018
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.
Sec. 16. (a) A seller is subject to the same audit and appeal procedures with respect to the collection and remittance of 911 service 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:
(b) An audit under subsection (a) must be conducted either:
(1) jointly by the department of state revenue and the board; or
(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.
(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:
(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;
(1) be of an indefinite term;
(2) include hourly or per diem fees; or
(2) include hourly or per diem fees; or
(3) include payment based on contingency.
(3) include payment based on contingency.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.