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. (1) reasonable and prudent accounting standards;
2. (2) the audit history of the permittee;
3. (3) the effect on state revenues; and

4. (4) other factors the comptroller deems appropriate.

   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.

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.