Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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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The list below represents all non-superseded audit policy memos issued by the Audit Division.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 13408/01/14Changes to Convenience Store Audit Procedures (STAR)
AP 13312/10/12Calculating the Period of Limitation
AP 13212/10/12Sales Tax Refunds and the 180 Day Letter
AP 13110/16/12Franchise Tax—The Emancipation of the Preservation During Redetermination
AP 13005/21/12Exceptions for Credit Interest
AP 12910/16/12Franchise Tax—Immaterial/No Tax Due Single-to-Combined (S2C)
AP 12810/16/12Franchise Tax, Combined-to-Single Procedures
AP 12710/16/12Franchise Tax, Single-to-Combined Procedures
AP 12602/05/13Preservation Update and Return Reprocessing Procedures (Revised)
AP 12505/22/12Franchise Tax Preserved Loss/Temporary Credit Procedures
AP 12407/08/10Documentation of Contested Items for Hearings (STAR)
AP 12304/13/10Sampling Manual Changes
AP 12110/16/08Assignment’s Liability Increased While in Hearings
AP 12010/07/08Non-Franchise FVAR Situations
AP 11805/13/08Invoice Date vs. General Ledger Date (STAR)
AP 11705/13/08Treatment of Sales to Direct Pay Permit Holders (STAR)
AP 11602/04/08Natural Gas Tax – Audit Policy on Marketing Costs (STAR)
AP 11501/18/08Unclaimed Property
AP 11410/09/07Earned Surplus Throwback (STAR)
AP 11308/17/07Bad Debts Related to Private Label Credit Agreements (STAR)
AP 11206/01/07Taxpayer Number Change – Federal Employee Identification (FEI) Number
AP 11104/12/07Managed Audit Time Guidelines
AP 11002/07/07Changes in the Audit Process
AP 10906/05/06New Refunds Requested in the Hearing Process
AP 10805/25/06Refund Procedures and Special Situations
AP 10705/17/06Audit Write-Up Guidelines
AP 10605/16/06Revenue Agent Report Procedures (STAR)
AP 10505/12/06Audit Cancellation and Imaging of Correspondence
AP 10404/25/06Franchise Tax Amendments-Policy/Procedure Change
AP 10302/03/06Audit Payments on NTD Audits
AP 10201/10/06Credit Interest
AP 10111/03/05IFTA Audit Distribution Review & Processing Procedures (STAR)
AP 9910/18/05Assigned Refunds and Refund Requests from Non-Permitted Taxpayers (STAR)
AP 9704/29/05Penalty and Interest Waiver on Security Related Unclaimed Property Administered by a Registered Transfer Agent or by the Holder
AP 9604/26/05Voluntary Disclosure Agreement (VDA) Program Policy Changes and Clarifications
AP 9503/10/05Govt Contractor Sale for Resale Exemption and Refund Procedures Based on the Day Zimmerman/Raytheon Court Decisions
AP 9403/10/05Verification Procedures for Govt Contracts re: Day & Zimmerman/Raytheon Sales for Resale Exemption & Refund (STAR)
AP 9309/13/04When To Issue Refund Denial Letters
AP 9107/22/04Refund Letters
AP 8904/28/04Routing Assignments Returned for Correction-Revised
AP 8208/21/03Unclaimed Property - Absence of Last Known Address
AP 7702/26/03Periods in Certification
AP 7512/10/02Percentage Based Reporting (STAR)
AP 7003/26/02Issuing a Subpoena to Obtain Records
AP 6903/26/02Audit Periods Beyond the 4-Year Statute of Limitations
AP 5702/22/00WATS Final Uploads
AP 5011/23/99Sales Tax Audits Amended to Zero
AP 3310/26/98Business Loss Carryforward (STAR)
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