Sec. 10. (a) The department may enter into contracts with persons outside the department to provide services that the department feels are necessary to properly administer and collect the listed taxes.

     (b) A contract entered into under this section must require the person providing the service to comply with the requirements governing the administration and collection of taxes by the department.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.25.