SECTION 710:65-5-2. Sales/use tax audits of sample periods

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An auditor for the Commission may suggest a sample sales/use tax audit rather than a detailed audit. The auditor shall select the periods to sample and apply the results to all the periods of the audit. The auditor shall prepare forms to be signed by the taxpayer stating they agree with the periods and method chosen for the sample. [See: 68 O.S. §206]

                    
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