(a)  The tax administrator may participate jointly with the secretary of the treasury of the United States or the secretary’s delegate, or with the proper tax officer of any territory, state, or its political subdivision or with any agent or agency designated under the laws of any territory, state, or its political subdivision in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the administrator.

(b)  The tax administrator may participate jointly with the tax officers in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the Internal Revenue Service or with any territory, state, or its political subdivision to the extent that the tax of the federal government or of the territory, state, or its political subdivision is similar to a tax imposed by this state.

(c)  A certificate by the tax administrator that the tax of the federal government or of the other territory, state, or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.