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In general, sales tax returns are subject to audits in three-year intervals, at the time a permit is closed out, or in connection with an audit of another permit held by the taxpayer.

Audits can also be initiated as a result of information received from the outside sources During the examination, if the auditor finds that your records indicate possible reporting errors, the auditor can utilize their many different audit methods such as mark-up method, sample basis audit, observation test at your business premises, and etc.

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