SECTION 710:55-1-3. Additional audit procedures

Latest version.

An auditor for the Commission may suggest that a sample motor fuel tax audit, rather than a detailed audit, be performed. The auditor shall select the periods to sample and apply the results to the periods of the audit. The auditor shall prepare forms to be signed by the taxpayer, indicating agreement with the periods and methods used for the sample. [See: 68 O.S. §206]

[Source: Added at 12 Ok Reg 2633, eff 6-26-95]

                    
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