(1) Except as provided in subs.
(2) and (3), the administrator may not enter into a contract or other agreement to allow any person to engage in an audit on a contingent fee basis of another person’s documents or records as part of an effort to administer this chapter or to purchase information or documents arising from the audit.
(2) If a person whose documents or records are audited is not domiciled in this state, the administrator may enter into a contract or agreement described under sub.
(1) related to the person if the amount of the contingent fee under the contract or agreement does not exceed 12 percent of the total amount of property reportable and deliverable under this chapter that is disclosed by the audit.
(3) This section does not apply to information received from the federal government.
(4) The administrator may not enter into a contract or other agreement as part of an effort to administer this chapter that allows a person that is engaging in an audit of another person’s documents or records to use statistical sampling to estimate the other person’s liability unless the other person consents to the use of an estimate.