Audit Memos
Table of Contents

The list below represents all non-superseded audit policy memos issued by the Audit Division. Policy memos that contain specific tax-related information are also included in our State Tax Automated Research (STAR) System. These memos are noted below with "(STAR)" next to the subject. All memos and related attachments are pdf files with the exception of those included in STAR. These files are formatted as HTML documents.

Memo#	Date	Subject
AP 131	10/16/12	Franchise Tax—The Emancipation of the Preservation During Redetermination
AP 130	05/21/12	Exceptions for Credit Interest
AP 129	10/16/12	Franchise Tax—Immaterial/No Tax Due Single-to-Combined (S2C)
AP 128	10/16/12	Franchise Tax, Combined-to-Single Procedures
AP 127	10/16/12	Franchise Tax, Single-to-Combined Procedures
AP 126	02/05/13	Preservation Update and Return Reprocessing Procedures (Revised)
AP 125	05/22/12	Franchise Tax Preserved Loss/Temporary Credit Procedures
AP 124	07/08/10	Documentation of Contested Items for Hearings (STAR)
AP 123	04/13/10	Sampling Manual Changes
AP 122	07/22/09	Guidelines for Convenience Store Audits (STAR)
AP 121	10/16/08	Assignment’s Liability Increased While in Hearings
AP 120	10/07/08	Non-Franchise FVAR Situations
AP 118	05/13/08	Invoice Date vs. General Ledger Date (STAR)
AP 117	05/13/08	Treatment of Sales to Direct Pay Permit Holders (STAR)
AP 116	02/04/08	Natural Gas Tax – Audit Policy on Marketing Costs (STAR)
AP 115	01/18/08	Unclaimed Property
AP 114	10/09/07	Earned Surplus Throwback (STAR)
AP 113	08/17/07	Bad Debts Related to Private Label Credit Agreements (STAR)
AP 112	06/01/07	Taxpayer Number Change – Federal Employee Identification (FEI) Number
AP 111	04/12/07	Managed Audit Time Guidelines
AP 110	02/07/07	Changes in the Audit Process
AP 109	06/05/06	New Refunds Requested in the Hearing Process
AP 108	05/25/06	Refund Procedures and Special Situations
AP 107	05/17/06	Audit Write-Up Guidelines
AP 106	05/16/06	Revenue Agent Report Procedures (STAR)
AP 105	05/12/06	Audit Cancellation and Imaging of Correspondence
AP 104	04/25/06	Franchise Tax Amendments-Policy/Procedure Change
AP 103	02/03/06	Audit Payments on NTD Audits
AP 102	01/10/06	Credit Interest
AP 101	11/03/05	IFTA Audit Distribution Review & Processing Procedures (STAR)
AP 100	10/26/05	Determining the Validity of Franchise Tax Return Extensions (STAR)
AP 99	10/18/05	Assigned Refunds and Refund Requests from Non-Permitted Taxpayers (STAR)
AP 97	04/29/05	Penalty and Interest Waiver on Security Related Unclaimed Property Administered by a Registered Transfer Agent or by the Holder
AP 96	04/26/05	Voluntary Disclosure Agreement (VDA) Program Policy Changes and Clarifications
AP 95	03/10/05	Govt Contractor Sale for Resale Exemption and Refund Procedures Based on the Day Zimmerman/Raytheon Court Decisions
AP 94	03/10/05	Verification Procedures for Govt Contracts re: Day & Zimmerman/Raytheon Sales for Resale Exemption & Refund (STAR)
AP 93	09/13/04	When To Issue Refund Denial Letters
AP 92	08/17/04	Alternative Audit Methods, Mark-Up Percentages & Product Mix Percentages for Convenience Stores (STAR)
AP 91	07/22/04	Refund Letters
AP 89	04/28/04	Routing Assignments Returned for Correction-Revised
AP 82	08/21/03	Unclaimed Property - Absence of Last Known Address
AP 77	02/26/03	Periods in Certification
AP 75	12/10/02	Percentage Based Reporting (STAR)
AP 70	03/26/02	Issuing a Subpoena to Obtain Records
AP 69	03/26/02	Audit Periods Beyond the 4-Year Statute of Limitations
AP 57	02/22/00	WATS Final Uploads
AP 50	11/23/99	Sales Tax Audits Amended to Zero
AP 33	10/26/98	Business Loss Carryforward (STAR)

Audit Memos Table of Contents

Required Plug-ins

Audit Memos
Table of Contents