9.__Qualified offer.__"Qualified offer" means a written offer that:

A.__Is made by the taxpayer to the State during the qualified offer period;

B.__Specifies the offered amount of the taxpayer's liability, determined without regard to interest;

C.__Is designated at the time it is made as a qualified offer for purposes of this chapter; and

D.__Remains open during the period beginning on the date it is made and ending on the earliest of:

(1)__The date the offer is rejected;

(2)__The date the trial begins; or

(3)__The 90th day after the date the offer is made.

10.__Qualified offer period.__"Qualified offer period" means the period:

A.__Beginning on the date on which the first letter of proposed deficiency that allows the taxpayer an opportunity for administrative review by the assessor is sent; and

B.__Ending on the date that is 30 days before the date the case is first set for trial.

11.__Reasonable administrative costs.__"Reasonable administrative costs" includes the costs as described in this subsection.

A.__"Reasonable administrative costs" includes:

(1)__Any administrative fee or similar charge imposed by the bureau; and

(2)__Based upon prevailing market rates for the kind or quality of services furnished: