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:

Terms Used In Indiana Code 36-8-16.6-16

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • board: refers to the statewide 911 board established by Indiana Code 36-8-16.6-1
  • department: refers to the department of state revenue. See Indiana Code 36-8-16.6-3
  • seller: means a person that sells prepaid wireless telecommunications service to another person, including a retail merchant that meets one (1) or both of the economic thresholds under Indiana Code 36-8-16.6-10
(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.

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