Indiana § 36-8-16.6-16 Audits of seller records

Indiana Statutes

§ 36-8-16.6-16 — Audits of seller records

Indiana § 36-8-16.6-16

Title 36LOCAL GOVERNMENT

Art. 8PUBLIC SAFETY

Ch. 16.6Enhanced Prepaid Wireless Telecommunications

This text of Indiana § 36-8-16.6-16 (Audits of seller records) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 36-8-16.6-16 (2026).

Text

(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:

(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.

Free access — add to your briefcase to read the full text and ask questions with AI

(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:
(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.