Motor Fuels Tax Audit Procdedures Manual - Ch. 153
Revised 02/2004
Table of Contents
- CHAPTER 1 - HISTORY AND OVERVIEW
- CHAPTER 2 -GASOLINE LAW
- CHAPTER 3 -DIESEL FUEL LAW
- CHAPTER 4 - LIQUEFIED GAS LAW
- CHAPTER 5 - PRE-AUDIT RESEARCH
- CHAPTER 6 - AUDIT PLANNING
- CHAPTER 7 -ENTRANCE CONFERENCE
- CHAPTER 8 INVENTORIES
- CHAPTER 9 PURCHASES
- CHAPTER 10 - SALES
- CHAPTER 11 - BONDED USERS, DD USER, AG USER
- CHAPTER 12 - AUDIT WRITE-UP
- CHAPTER 13 - REFUND CLAIMS
- CHAPTER 14 - RULES
- CHAPTER 15 - PETROLEUM PRODUCTS DELIVERY FEE
- CHAPTER 16 - SCHOOL FUND BENEFIT FEE
- FORMS APPENDIX
- GLOSSARY
NOTICE
This procedure manual has been written for the auditor. It is to be used as a training tool and as a reference guide for the particular tax being audited. The information is current as of the date printed at the top of each page. We are not responsible for any changes which occur after this date. References to taxability of individual items, administrative policies, or tax law and rules are provided for guidance of field auditors and are subject to change due to administrative hearings and actions of courts or the legislature. Before relying on this information, the taxpayer and other users should verify the current status of any information by contacting the Comptroller of Public Accounts. Call toll free: 1-800-252-1383. The regular phone number is: 512-463-4600.
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