A. The Tax Administration Office is hereby authorized and empowered to examine the books, records, papers, tax returns, ticket stubs, attendance reports and other records or documents of any producer, taxable under this Part, to verify the accuracy of any report or payment made under the provisions hereof or to determine the amount of tax, interest and penalties, if any, otherwise payable.
(1) With regard to any producer whose tax is calculated pursuant to § 549-704A(1) above, the subject of any audit inquiry shall be limited only to a review and examination of the receipts or revenue information of said producer.
(2) With regard to any producer whose tax is calculated pursuant to § 549-704A(1) above, any allocation by said producer of receipts between a charge for admission and other services or products provided by the producer shall be as set forth in said report forwarded to the franchiser, licensor or other party or entity so acting unless said allocation is challenged or changed by said franchiser, licensor or other party or entity so acting. Said producer shall notify the Tax Administration Office of any such challenge or change.
B. The Tax Administration Office is hereby authorized and directed to make and keep such records, prepare such forms and take such other measures as may be necessary or convenient and appropriate to carry this Part into effect and further, may require reasonable deposits to be paid in advance by applicants for temporary or itinerant permits.