South Dakota Codified Laws 10-47B-161. In-office review of refund claimant’s or licensee’s, records–Full field audit not precluded
Current as of: 2023 | Check for updates
|
Other versions
The department may order an in–office review of a refund claimant or licensee’s records in lieu of a full field audit. If an in–office review is ordered, the department shall provide all pertinent forms to the refund claimant or licensee with instructions for completion and return to the department. An in–office review does not preclude the ordering of a full field audit of the fuel user’s records if discrepancies are found during the in–office review. The results of a field audit take precedence over any actions which result from the in–office review during the period being audited.
Source: SL 1995, ch 71, § 158.