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Tex. Tax Code § 183.026

AUDIT FREQUENCY

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 183.026, AUDIT FREQUENCY, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575710
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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.