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Managed Audit Program

June 2002

The 76th Texas Legislature passed SB 1319 (effective October 1, 1999), authorizing certain taxpayers to perform managed audits under the supervision of the Comptroller. Section 151.0231 was added to the Sales Tax Statute and language for this addition is included in Rule 3.282, Auditing Taxpayer Records.

Managed Audit Procedures for Taxpayers

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