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Motor Fuels Tax Audit Procdedures Manual - Ch. 153

Revised 02/2004


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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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