Sec. 183.054. AUDIT FREQUENCY

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The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits. 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.

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.

                    
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