Sec. 183.026. AUDIT FREQUENCY. The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter. In determining the frequency of the audit the comptroller may consider the following factors:
(1) reasonable and prudent accounting standards;
(2) the audit history of the permittee;
(3) the effect on state revenues; and
(4) other factors the comptroller deems appropriate.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.
Transferred, redesignated and amended from Tax Code, Section 183.054 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 10, eff. January 1, 2014.
Structure Texas Statutes
Subtitle G - Gross Receipts and Mixed Beverage Taxes
Chapter 183 - Mixed Beverage Taxes
Subchapter B. Mixed Beverage Gross Receipts Tax
Section 183.021. Tax Imposed on Gross Receipts of Permittee From Mixed Beverages
Section 183.0212. Separate Disclosure of Tax Allowed
Section 183.022. Tax Return Due Date
Section 183.024. Failure to Pay Tax or File Report
Section 183.025. Security Requirement