Tex. Tax Code Section 183.026
Audit Frequency

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.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.
Transferred, redesignated and amended from Tax Code, Section 183.054 (Allocation of Certain Revenue to Sexual Assault Program Fund) by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 10, eff. January 1, 2014.

Source: Section 183.026 — Audit Frequency, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­183.­htm#183.­026 (accessed May 18, 2024).

Green check means up to date. Up to date

Accessed:
May 18, 2024

§ 183.026’s source at texas​.gov