Texas Tax Code 183.026 – Audit Frequency
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Texas Tax Code 183.026
- Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter. In determining the frequency of the audit the comptroller may consider the following factors:
(1) reasonable and prudent accounting standards;
(2) the audit history of the permittee;
(3) the effect on state revenues; and
(4) other factors the comptroller deems appropriate.