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Appeals - 2nd District, unpublished, June 5, Cellular provided specific evidence of how it repeatedly attempted to get an accurate database from the City.

City auditor determined assessment by sampling 6, bills from one billing cycle within one month of audit period.

Trial court ruled in favor of the city. Appellate court overturned and ruled in favor of the taxpayer. Associated Beverage Company, Inc.

Board of Equalization, Cal. Appeals, September 28, Court denied refund claim when a sample of bottler's sales found customers had not provided resales certificates.

Delta Air Lines, Inc. State Board of Equalization , Cal. Appeals - 2nd District, modified October 27, Court affirmed State Board of Equalization's method of determining amount of airline fuel used in interstate commerce exempt from California tax.

Giraux, Ltd. Case No. Giraux, Ltd is an old-line, respected jewelry store in San Francisco. At issue was whether the staff had expanded the sample audit correctly.

He said the sale was not representative and its error percentage should not be applied to total gross receipts.

The board on a vote agreed with the taxpayer position that the item in question should not be used to factor up the error rate for all other items, but should be added as a single item when computing the additional tax due.

Maganini v. Quinn , 99 Cal. Appeals - 3rd District, Court held that State Board of Equalization's assessment based on estimation could only be overcome by a preponderance of evidence from the taxpayer.

People v. Schwartz , 31 Cal. Court held taxpayer had burden of proving State Board of Equalization's deficiency determination is incorrect, but also of producing evidence from which another and proper determination may be made.

Renovizor's Inc. State Board of Equalization, No. The US Circuit Court of Appeals heard an appeal in a bankruptcy case and held that clear and convincing evidence is required to establish civil tax fraud under California law.

The State Board of Equalization audited the taxpayer for sales and use tax and found inadequate records. The dispute focused on the adequacy of the sales tax auditor's audit workpapers to meet the "clear and convincing evidence" or "preponderance of evidence" standard of proof for asserting the tax fraud penalty.

Riley B's Inc. State Board of Equalization , 61 Cal. Appeals - 2nd District, Court held that State Board of Equalization could examine taxpayer's original transaction records in addition to its summary books of account.

Sears, Roebuck and Co. Cases - Property Tax These cases involve the use of sampling for determining property assessment-to-value ratios.

American Airlines, Inc. Court ruled in a personal property tax valuation case that taxpayers had to prove their property assessment-to-value ratio was significantly higher than other taxpayers.

Glidden Company v. County of Alameda , Cal. Appeals - 1st District, , 5 CA3d , 85 Cal. Court held that the evidence presented by the company failed to establish that the assessment of its personal property was improper and not equitable.

Schwarz, Milton F. County of Marin et al. Court ruled in a real property tax valuation case that taxpayers had to prove their property assessment-to-value ratio was significantly higher than other taxpayers.

Web Service Co. County of Los Angeles , Cal. Cases - Income Tax Appeal of W. Board of Equalization ruled that the Franchise Tax Board had reasonably used sampling to estimate the amount of unreported illegal gambling income.

Board of Equalization ruled that the Franchise Tax Board had reasonably used sampling to estimate the amount of unreported restaurant tip income.

The department is authorized to examine the books and records of any taxpayer or tax collector during business hours of the day to verify the accuracy of any return made or, if no return was made, then to ascertain and assess the tax imposed by any tax ordinance.

Any tax determination and assessment by the Department shall be deemed prima facie correct and the burden shall be on the person assessed to prove the contrary.

If the taxpayer or tax collector fails to provide the documents requested by the Department within the time so provided, then 1 the director may issue a tax determination and assessment based on the best estimate of the person's tax liability, or 2 the director may issue a subpoena requiring the attendance of any person having personal knowledge of any relevant facts and may issue subpoenas duces tecum for the production of books, records, papers or memoranda.

Held Department of Revenue was authorized to perform statistical audit of sales and regional transit district RTD tax.

The department used stratified random sampling, difference estimation, and a 95 percent confidence interval.

Publications and Releases The Department of Revenue responded to a question posed at an Annual Liaison Meeting on November 18, with the CPA Society and Colorado Bar Association that it did not plan at that time to make available information concerning audit procedures and requirements, including sampling methods, via the Department's Web site.

Public Acts and Statutes Conn. Public Act No. Statute m , Posting of bond by taxpayer objecting to an assessment. Statute , Deficiency assessments.

Statute 1 Commissioner may make deficiency assessments based on available information. Statute 3 Commissioner may offset overpayments against underpayments.

Statute , Assessments if no return made. Statute , Administration of audit function. Statute 1 Authority to adopt and enforce regulations to enforce collection Statute 3 Taxpayers required to keep records in required form Statute 4 Authorized to examine records Statute 5 Reports required to determine use tax liability Department of Revenue Publications and Statements Information Publication 8 , Connecticut Managed Compliance Program, May Describes procedures for managed audit agreements, managed compliance agreements, and direct payment permits.

When the Connecticut Department of Revenue is conducting concurrent examinations of both a retailer and the retailer's customer, any deficiency on sale between these parties will be assessed on the retail customer purchaser rather than the retail seller retailer.

If the audit examination period of the retailer overlaps but is not the same as the audit examination period of the retail customer, the Department conducts the audit examination of the retailer by sampling, and the taxable period or periods that are chosen as the test period were taxable periods within the audit examination period of the customer, the Department will not make an audit assessment against the retailer in connection with such sales to such customer and, for sampling purposes, will not consider such sales as errors in reporting taxable retail sales.

However, if the audit examination period of the retailer overlaps but is not the same as the audit examination period of the retail customer, the Department conducts the audit examination of the retailer by sampling, and the taxable period or periods that are chosen as the test period were not taxable periods within the audit examination period of the customer, the Department will make an audit assessment against the retailer in connection with taxable retail sales made by the retailer to the retail customer during the audit examination period of the retailer and, for sampling purposes, will consider such sales as errors in reporting taxable retail sales.

Sets forth procedures for refund claims for overpaid sales and use taxes. Policy Statement 1 , reissued February 22, , Department's procedure for retailers to claim a credit for sales tax paid on worthless accounts receivable.

Special Notice 99 7 , June 28, Announces enactment of managed audit and managed compliance programs. Cases C.

Lawrence Constantine and Larcon, Inc. Commissioner, Department of Revenue Services , No. The court held that in the absence of a showing by the Commissioner that the taxpayer's records were incomplete or misleading, it was improper for the Department to conduct a test audit.

Lloyd Mansfield Co. Taxpayer presented evidence that several items assessed in the audit of its sales were included in the overlapping audit of its purchaser.

The Tax Appeals Tribunal ruled in favor of the taxpayer. FS Section Allows dealers of communications services to avoid local tax deficiencies if they use an acceptable method.

One condition is using a database that assigns street addresses, address ranges, post office boxes, or post office box ranges to the proper jurisdiction with an overall accuracy rate of 95 percent at a 95 percent level of confidence, as determined through a statistically reliable sample.

The accuracy must be measured based on the entire state or, if the service area of the dealer does not encompass the entire state, based on the dealer's entire service area.

The department must first make a good faith effort to reach an agreement with the person which provides for the means and methods to be used in the examination process.

In the event that no agreement is reached, the person is entitled to a review by the executive director or the appropriate designee.

If a dealer does not have adequate records of his or her retail sales or purchases, the department may, upon the basis of a test or sampling of the dealer's available records or other information relating to the sales or purchases made by such dealer for a representative period, determine the proportion that taxable retail sales bear to total retail sales or the proportion that taxable purchases bear to total purchases.

Previously the statute required the department to "statistically sample". In practice the Florida Department of Revenue performed many nonstatistical samples.

The amendment in removes the word "statistically". The amendment in allows sampling for fixed assets if agreed by the taxpayer and the department.

Text after amendments: 1. If the records of a dealer are adequate but voluminous in nature and substance, the department may sample such records and project the audit findings derived therefrom over the entire audit period to determine the proportion that taxable retail sales bear to total retail sales or the proportion that taxable purchases bear to total purchases.

In order to conduct such a sample, the department must first make a good faith effort to reach an agreement with the dealer, which agreement provides for the means and methods to be used in the sampling process.

In the event that no agreement is reached, the dealer is entitled to a review by the executive director. In the case of fixed assets, a dealer may agree in writing with the department for adequate but voluminous records to be statistically sampled.

Such an agreement shall provide for the methodology to be used in the statistical sampling process. The audit findings derived therefrom shall be projected over the period represented by the sample in to order to determine the proportion that taxable purchases bear to total purchases.

Once an agreement has been signed, it is final and conclusive with respect to the method od sampling fixed assets, and the department may not conduct a detailed audit of fixed assets and the taxpayer may not request a detailed audit after the agreement is reached.

Under prior law, the department took the position it could only project overpayments to offset underpayments. After this amendment, when the department conducts an audit , it is required to project overpayments for the entire audit period and to refund net overpayments.

Text after amendment: "2. For the purposes of sampling pursuant to subparagraph 1. In determining the dealer's compliance, the department shall reduce any tax deficiency as derived from the sample by the amount of any overpayment derived from the sample.

In the event the department determines from the sample results that the dealer has a net tax overpayment, the department shall provide the findings of this overpayment to the Comptroller for repayment of funds paid into the State Treasury through error pursuant to s.

Further, this section shall apply to all tax periods that are still open for assessment or refund when this section takes effect, including tax periods that are the subject of assessment or refund claims that are pending in administrative or judicial proceedings when this section takes effect.

A taxpayer is entitled, both in connection with an audit and in connection with an application for refund filed independently of any audit , to establish the amount of any refund or deficiency through statistical sampling when the taxpayer's records are adequate but voluminous.

Once an agreement has been signed, it is final and conclusive with respect to the method of sampling fixed assets, and the department may not conduct a detailed audit of fixed assets and the taxpayer may not request a detailed audit after the agreement is reached.

Alternatively, a taxpayer is entitled to establish any refund or deficiency through any other sampling method agreed upon by the taxpayer and the department when the taxpayer's records, other than those regarding fixed assets, are adequate but voluminous.

Whether done through statistical sampling or any other sampling method agreed upon by the taxpayer and the department, the completed sample must reflect both overpayments and underpayments of taxes due.

The sample shall be conducted through: I A taxpayer request to perform the sampling through the certified audit program pursuant to s. This sub-sub-subparagraph does not prohibit a taxpayer from filing a refund claim prior to approval by the department of the sampling method; however, a refund claim submitted before the sampling method has been approved by the department cannot be a complete refund application pursuant to s.

The department shall prescribe by rule the procedures to be followed under each method of sampling. Such procedures shall follow generally accepted auditing procedures for sampling.

The rule shall also set forth other criteria regarding the use of sampling, including, but not limited to, training requirements that must be met before a sampling method may be utilized and the steps necessary for the department and the taxpayer to reach agreement on a sampling method submitted by the taxpayer for approval by the department.

FAC Recordkeeping Requirements - General. If a taxpayer retains records in both machine-sensible and hardcopy formats, the taxpayer shall make the records available to the Department in machine-sensible format upon request of the Department.

Recordkeeping Requirements - Machine Sensible Records. A taxpayer has discretion to discard duplicated records and redundant information provided its responsibilities under this rule are met.

Taxpayers are not required to construct machine-sensible records other than those created in the ordinary course of business. A taxpayer who does not create the electronic equivalent of a traditional paper document in the ordinary course of business is not required to construct such a record for tax purposes.

The Department recommends, but does not require, that taxpayers refer to the National Archives and Records Administration's NARA standards for guidance on the maintenance and storage of electronic records.

Procedures for ranking and selecting applicants for contract auditors. Disagreements with professional judgments exercised by the Committee in evaluating any subjective criteria are not grounds for re-evaluation.

Also, the Department reserves the sole right to determine what statistical sampling techniques, if any, will be used, and how the selected techniques will be applied.

These determinations will not constitute acceptable grounds for initiating the dispute resolution process provided in this rule.

Department denied a taxpayer's request to use sampling to determine an effective sales tax rate for a fast food chain. Department held storage of exemption certificates on computer, viewable via optical scanning, was an acceptable form of recordkeeping for Florida sales and use tax purposes, provided that the records were legible and available to Department of Revenue DOR auditors.

However, DOR sampling to determine taxable sales and purchases would occur if the taxpayer failed to provide the equipment necessary to read, locate, and reproduce records maintained in the taxpayer's computer, or if electronic recordkeeping unduly disrupted an audit.

WinSample , random selection software, download from near the bottom of the page. Administrative Hearings Allor, Inc.

Department of Revenue, Case No. Hearing officer sustained Department's assessment, because the taxpayer failed to provide sufficient documentation to contradict its presumed validity.

An accounting firm was properly assessed sales and use tax based on sales revenue reported on the taxpayer's federal income tax return for a sample year.

Because the taxpayer provided no purchase journals and few invoices, the tax assessed was estimated based on the only information available to the auditor, the taxpayer's federal tax returns.

Adjustments were made to reflect invoices presented by the taxpayer. Benson v. Hearing officer held it was reasonable to use the deposits noted on a small business owner's bank statements and a sample of the invoices of his vendor sales in estimating the sales and use taxes that he owed.

The owner's own business records did not meet acceptable business standards. Bidders, Inc. Hearing officer held the department properly conducted the audit by sampling the taxpayer's available books and records, as the sampling method was an appropriate method for conducting an audit when the taxpayer failed to maintain adequate records of its sales and purchases.

Hearing officer ruled in favor of Department's block sampling method when taxpayer lacked adequate records.

Florida Truck Dock Company v. The administrative law judge held that when the taxpayer did not have adequate books and records, the auditor was justified in making an assessment based on the available information.

Purple Neon, Inc. Hearing officer upheld auditor's sample and projection method when a restaurant business was unable to produce adequate books and records.

It is the Department's duty to make an estimated tax assessment on the best information available. Tan, Inc. Mesa v. Hearing officer held that Florida Statute Section Taxpayer has adequate and not voluminous records available.

Jay P. Weiss, Inc. Hearing officer ruled in favor of Department's block sampling method when a motor vehicle dealer lacked adequate records.

In addition, since the provider stipulated with the auditor the test months to use to calculate an error ratio, it could not later challenge that sampling methodology.

American Telephone and Telegraph Company v. Department of Revenue, S. Appeal on the issue of taxability of engineering services sold as part of a bundle with telecommunications equipment.

The appellate court did not rule on the sampling issue. Department of Revenue v. Daystar Farms, Inc. Court held that statutes allowed only the party that directly paid sales and use tax could apply for a refund.

The plain language of the refund statute requires that the refund be paid to the person or entity bearing the tax burden.

Gulf Power Company v. William H. The Supreme Court considered sampling for corporate income taxes in connection with a utility rate setting case.

The Court held, "The Commission thereby correctly recognized and considered initially the corporate income tax since it became effective before the hearings were even completed and before its order was entered.

It could not be ignored. The test year data were accordingly adjusted to recognize and to take into account a known change in order properly to reflect typical conditions in the future period for which the rates were being fixed.

That is what the 'test period' is - a sample or typical example, to determine a future course. The law is a tool of justice, not a goddess to be worshiped.

When the Commission later took the position that test period adjustments must recognize only those changes which take place precisely within ninety days after the end of the test year, it lost sight of this basic objective of the 'tool' it was using as a 'test period' to arrive at a fair, 'typical' result.

For it is a correct result which is the goal of the determination and not merely the means or formula used in arriving at the answer.

The blind application of such a time limitation is grossly arbitrary and completely ignores the purpose of the rule and the basic reason for tester adjustments.

These are used simply because it is unwieldy and cumbersome to try to apply a total and unending time. Fred O. Dickinson, Comptroller , So.

It is a fundamental rule of construction that tax laws are to be construed strongly in favor of the taxpayer and against the government, and that all ambiguities or doubts are to be resolved in favor of the taxpayer.

Stork et al v. Plaintiffs brought a class action lawsuit against telecommunications provider and county alleging excessive collection of local public service taxes.

Court held that the same administrative remedies apply to county as provided for municipalities. Court dismissed plaintiff's complaint for failure to follow administrative remedies.

Georgia Statute Code of Georgia, section Authorizes commissioner of revenue to estimate sales and use tax liability and penalty when taxpayer fails to file a return or files a grossly false return.

Code of Georgia, section Requires taxpayers to keep suitable records of sales and purchases. Case Anderson v. Blackmon , Ga.

Authorized commissioner to estimate sales tax liability when taxpayers records were insufficient. Blackmon v. Dilworth , S. Court denied Revenue Commissioner's motion for summary judgment and ruled if favor of taxpayer's motion where the sales and use tax audit sample appeared to be too small.

Hawes v. Phillips , S. Court ruled in favor of the Revenue Commissioner's sales tax bracket system. The Commissioner's assessment in case number was established by a sampling method and the assessment was made based thereon by application of the bracket system.

Hawaii Statutes Revised Statutes section Adjustments and refunds. General recordkeeping requirements for all taxpayers.

Administration of Taxes , Section Tax upon contractors. The department may audit the prime contractor and assess for unpaid taxes of a subcontractor.

State tax commission shall employ qualified auditors for examination of taxpayers' records and books.

Idaho Code c. Every seller, every retailer, and every person storing, using, or otherwise consuming in this state tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers as the state tax commission may require.

Every such seller, retailer or person who files the returns required under this act shall keep such records for not less than four 4 years from the making of such records unless the state tax commission in writing sooner authorizes their destruction.

Idaho Code State tax commission is authorized to use any information in its possession to estimate sales tax deficiencies. The state tax commission may offset overpayments against amounts due.

Regulations 86 Illinois Administrative Code Describes audit procedures for motor fuels tax. At the beginning of the audit , the auditor will determine background information, reporting methods and records that will be reviewed.

As the audit progresses, the auditor and licensee will discuss the sample periods, sampling techniques, and any problem areas.

A final conference will be held with the licensee to explain audit adjustments and future reporting practices.

In response to a long questionnaire about the state's tax policy, the Department's Office of General Counsel responded Illinois does use statistical sampling in auditing for Illinois sales tax liability.

There is no explicit statutory authority for statistical sampling. Statistical sampling can be used even where records exist which are adequate to do a detail audit.

Statistical samples can be used without taxpayer consent. In response to a tax practice survey, the Department responded, "Illinois does use statistical sampling in auditing for Illinois sales tax liability.

Statistical sampling can be used even where records exist which are adequate to do a detail audit and statistical samples can be used without taxpayer consent.

Department does not allow refund claims on the basis of a statistical sample. Department may use statistical sampling in arriving at an audit assessment even where records exist that are adequate to perform a detailed audit.

Regarding Department audit procedures, the specific details are confidential and are not released to the public as a matter of policy. However, as a general proposition, Illinois Revenue Auditors conduct both detail and sample audits.

Traditionally, the sample audits have entailed testing sample months within the audit period. Taxpayer alleged the same transactions appeared in overlapping audits of the seller and purchaser.

Department denied taxpayer's request to exclude invoices of the particular vendor from the statistical sampling plan.

The administrative law judge held for the Department on a case of incomplete records. At issue is the amount telecommunications excise tax liability for All Call Travel Card Service that the taxpayer owes to the state.

After the hearing held in this matter, the parties stipulated to certain facts. Included in the stipulations is the fact that a large credit was improperly included in the dollar sample used to create the 2.

The sample was then projected to form the basis of the non-All Call portion of two of the assessments.

If the credit is properly accounted for, the error rate is decreased to 1. The taxpayer agrees to the test sample if the error rate is decreased to 1.

Whether the taxpayer met its burden of proving that the Department of Revenue's calculation of the tax liability based on unreported and underreported gross receipts was incorrect depends, initially, on whether the Department met a minimum standard of reasonableness in making its determination of additional tax due for the period.

When a taxpayer fails to supply the Department with records to substantiate its gross receipts, the Department is justified in using the markup method to estimate gross receipts.

The Department is required only to meet a minimum standard of reasonableness in conducting the markup. Questioning the Department's determination or denying its accuracy does not shift the burden back to the Department.

Taxpayers questioned the reasonableness and fairness of the sampling techniques used by auditor. They claim that projections based on the group of items randomly selected for investigation distorted the taxpayers' mark up.

However, the courts have held that the type of discretion exercised by the auditor in arriving at a method to assess tax in this case is authorized under the broad powers granted the Department to administer the state's tax laws.

Moreover, the taxpayers failed to present any evidence other than oral testimony showing that the auditor's sampling techniques produced an incorrect result and therefore have not shown that the auditor's methods were unreasonable.

Cases A. Johnson , Ill. Copilevitz v. Department of Revenue , 41 Ill. Du Page Liquor Store Inc. McKibbin , Ill. Goldfarb v. Department of Revenue , Ill.

Grand Liquor Co. Department of Revenue , 67 Ill. Masini v. Department of Revenue , N. Mel Park Drugs, Inc. The auditor attempted to reconstruct the correct gross sales receipt figure by using check registers and matching purchase invoices for the three test months.

Taxpayer objected that the markup percentages used by the auditor were unreasonable. The court held the Department is required only to meet a minimum standard of reasonableness when correcting taxpayer's returns.

While the Department may not ignore the taxpayer's records when they are complete and accurate, and substitute its judgment based upon general estimates, the records submitted to the auditor in the case at bar were not sufficiently specific to permit the auditor to use a markup method.

Novicki v. Department of Finance , Ill. PPG Industries, Inc. Appellate court upheld auditors' method of estimating taxpayer's throwback sales when taxpayer did not provide records requested by auditor.

Department of Revenue auditors sought to verify sales factor used in determining Illinois corporate income tax by estimating the sales throwback to Illinois.

PPG did not provide the sales and origination data requested by the auditors, but instead said those records were maintained on microfiche at the corporate office in Pittsburgh.

The auditors estimated throwback sales with a formula based on the reports provided by PPG. The circuit court ruled against the Department by reasoning that ignoring records a taxpayer has in its posession does not constitute a proper audit or investigation.

The appellate court reversed the circuit court and ruled in favor of the Department, holding that PPG failed to introduce competent documentary evidence that would overcome the Department's assessment.

Filippo Puleo et al. Appellate court affiirmed auditor's method of estimating sales tax of a restaurant when taxpayer's records were not adequate.

Auditor obtained information on taxpayer's purchases and marked-up those purchases using industry average cost of sales ratios. Taxpayer was granted a continuance to produce books and records reasoning that delay would promote "justice, not speed.

Sprague v. Discusses a project to apply variables estimation statistical sampling in use tax audits by Indiana Department of Revenue.

Statutes Indiana Code Division of audit may inspect any books, records, or property of any taxpayer which is relevant to the determination of the taxpayer's tax liabilities; and employ the use of such devices and techniques as may be necessary to improve audit practices.

Indiana Letter of Finding ST. Taxpayer objected to the auditor's sample projection method. The taxpayer's protest was sustained pending review by the Department.

The auditor had utilized a projection method for estimating the tax due for the audit period. Tax court sustained the Department's denial of a motor fuels tax refund claim.

The issue was whether the Department applied an invalid auditing methodology by using a miles per gallon mpg ratio "ceiling" and thereby excluding some sample vehicles in determining the average mpg ratio for the leased vehicles in Great American's fleet of trucks.

The taxpayer presented expert testimony on the treatment of outliers in the sample, but the court held the taxpayer's presentation was insufficient to overturn the Department's method.

Monarch Steel Co. State Board of Tax Commissioners , No. A steel service center's claimed an interstate commerce exemption from Indiana personal property tax for its inventory of steel plates that were in the state for packaging rather than processing.

The taxpayer provided the State Board of Tax Commissioners with only a box of invoices of allegedly exempt steel. It did not review the invoices with the hearing officer, aid the officer in understanding the terminology used on the invoices, or explain why the inventory satisfied any of the exemption provisions.

Merely giving a hearing officer a box of invoices to sift through to determine what was exempt was not sufficient evidentiary support for the exemption.

Further, the taxpayer did not respond to an opportunity to provide the Tax Court with the invoices that allegedly supported the taxpayer's position.

Tax court denied the taxpayer's request for exemption. Iowa Statute Iowa Code section Records required. Retailers are required to keep records for a period of five years and make them available for inspection.

Iowa Code section Authorizes tax department to use external factors and indices to estimate sales tax liability if a sales tax return is not filed or is filed incorrectly.

Authorizes audit of books and records. Regulations Rule Retailers required to keep records. Rule Audit of records.

The department shall have the right and duty to examine or cause to be examined the books, papers, records, memoranda or documents of a taxpayer for the purpose of verifying the correctness of a return filed or estimating the tax liability of any taxpayer.

Cases The Dial Corporation v. Iowa Department of Revenue and Finance, N. Taxpayer agreed to include 39 expense accounts in the audit of its purchases.

Auditor projected the results over all 39 accounts including those with no errors. Taxpayer protested and asked to exclude those two accounts from the projection.

Any determination may be made on the basis of a generally recognized valid and reliable sampling technique, whether or not the person being audited has complete records of transactions and whether or not such person consents.

In any such case, the director shall notify the taxpayer in writing of the sampling technique to be utilized, including the design and population of such sample.

If the taxpayer demonstrates that any such technique used was not in accordance with generally recognized sampling techniques, the audit shall be dismissed with respect to that portion of the audit based upon such technique, and a new audit shall be performed.

Chapter 79, Article 36, Section , Investigations and hearings. Authorizes director of taxation to examine records and conduct hearings.

Chapter 79, Article 36, Section , Rights and privileges of audited taxpayers. The secretary of revenue shall promulgate rules and directives for audits and taxpayer's rights during audits.

Chapter 79, Article 36, Section , Managed audit agreements. The taxpayer will be provided with written procedural guidelines to be included as part of the managed audit agreement, including, but not limited to: 1 The audit period covered by the managed audit ; 2 the general scope of the managed audit ; 3 what records will be examined and what types of sampling techniques will be used; 4 the specific procedures the taxpayer is to follow in determining any liability; 5 the time period for completion of the managed audit ; and 6 the time period for payment of the tax, penalty and interest.

The secretary of revenue shall adopt rules and regulations for the administration of this act. Recordkeeping requirements. Requirements for production of paper and electronic records of taxpayer.

Kansas Administrative Regulations section Sampling methods. Authorized by K. Kansas Administrative Regulations section a.

Refund requests. Clause j 2 of this regulation: "If a business pays a liability or accepts a refund that was determined under an audit assessment that applied a sampling technique to an established population, the population that served as the base for the sampling portion of the assessment shall be closed to all additional assessments and refunds.

Based on non-statistical sampling methods of the Texas Comptroller of Public Accounts. Managed audit agreements explained.

The explanations state the director of taxation will provide written guidelines on what records will be examined, what types of sampling techniques will be used, and other procedures.

Opinion Letter O issued January 24, , published February 15, The administrative appeals process provides for a review of the Department of Revenue's sampling techniques.

Questions regarding the sampling technique should be raised during that appeal process. Kansas law does not permit refund requests to be submitted based on sampling techniques.

The Department of Revenue does not have the resources to pay for review of refund requests based on sampling techniques.

Additionally, no regulations exist that instruct taxpayers regarding which sampling method should be used when a business conducts a self audit.

Opinion Letter O issued November 30, ; published December 12, Discusses use of block sampling. Refund claims cannot be based on a sampling methodology.

Opinion Letter O issued March 29, , published April 19, Taxpayer submitted sales tax refund claims to a vendor based on sampling to determine percentage of exempt use.

The Department of Revenue does not allow refund claims on the basis of a sample. Each refund request submitted to a vendor must identify specific line items on specific invoices.

Taxpayer installed electrical systems in connection with the original construction. Taxpayer erroneously paid sales tax from its own funds. Department asserted refunds should be paid to the customers, not the taxpayer.

BOTA ruled in favor of taxpayer since it paid the sales tax with its own funds and did not bill the customers for the sales tax. Kentucky Reviews Mark F.

Statutes Online Kentucky Revised Statutes If taxpayer maintains records in paper and electronic form, then Revenue Cabinet may requests those records in electronic form.

Kentucky Revised Statutes Taxpayer's records must include the normal books of account ordinarily maintained by the average prudent business man engaged in the activity in question, together with all bills, receipts, invoices, cash register tapes, canceled checks, bank statements, or other documents of original entry supporting the entries in the books of account, as well as all schedules or working papers used in connection with the preparation of tax returns and all "resale certificates," "agricultural certificates," and other approved certificates received from purchasers.

Cases Banbury Equipment Corp. Department of Revenue , File No. KR, Order No. In assessing an equipment corporation for a sales tax deficiency for the period of January 1, through December 31, , the Department of Revenue acted within the proper period of limitations on sales and use tax assessments.

Although KRS The waiver document signed by the corporation's comptroller was an effective document, even though it was not signed by an authorized representative of the Department.

The Department of Revenue correctly used a three month sampling period method of assessment since the taxpayer agreed to the use of this method and the method yielded a corrected assessment.

Also, it was proper procedure for the Board of Tax Appeals to require the taxpayer to proceed with the production of its testimony and evidence prior to production of proof by the Department.

Bobby Goullon Bulldozing and Trucking Service v. Revenue Cabinet , File No. K, Ky. Brown's Superior Market, Inc.

Revenue Cabinet , Ky. Convenient Food Mart No. In a case not designated for publication, a Kentucky court of appeals held that, in an audit of a food mart by the Revenue Cabinet, the food mart's cash register tapes and tax returns were sufficient to prove its gross receipts for sales tax purposes under Sec.

Although the tapes did not identify the items sold, they did show taxable and nontaxable sales. The Revenue Cabinet assessed additional sales tax against the food mart after using a purchase markup on a sample basis as the method to determine the food mart's gross receipts.

During the audit , the Cabinet had refused to rely on the taxpayer's cash register tapes. The court of appeals held that the "bottom line results" of the audit were adversely affected by deficiencies in the audit procedure.

Thus, the court remanded the case for consideration of other issues raised by the Revenue Cabinet. Revenue Cabinet v. I, July 28, A retailer was assessed additional sales tax on the basis of a purchase markup audit performed on a sample basis.

The taxpayer failed to present factual information to prove that the "bottom line results of the audit " were adversely affected by alleged errors and omissions in the audit procedure.

Since the taxpayer neither met its burden of proof regarding the adverse effect of the audit methodology nor presented expert testimony to establish the extent of losses prevalent in the industry, the original assessment, which had been reversed by the Kentucky Board of Tax Appeals, was reinstated.

An audit of a franchise food market that overestimated gross receipts was invalid. The audit employed a purchase mark-up method on a test or sample basis whereby certain groups of items were presumed to be marked up by certain percentages and all items were presumed to be sold.

The audit took no account of reduced mark-ups or of loss through spoilage or breakage. The audit also failed to take into account an increase in inventory during the test year or a trend from more nontaxable sales toward more taxable sales during the relevant period.

GTE South v. Appeals Court held the Revenue Cabinet's assessment notice failed to meet the proecudral requirements.

GTE South had an outstanding refund request for a period that partially overlapped the assessment period. Case remanded for further proceedings.

Henry A. Petter Supply Co. A taxpayer acquiesced in the use of a sample audit during the audit , but challenged the audit procedure after the audit was completed and the deficiency assessment had been issued.

Because the taxpayer did not challenge the sample audit procedure during the audit , he waived his right to object to it, and the use of the procedure was upheld.

Jerry Lipps, Inc. Transportation Cabinet , File No. Since the carrier had agreed that the month of December would be used by the Transportation Cabinet's auditors as a representative sample of the three year audit period ending December 31, , the additional assessment for tax, penalty, and interest resulting from that audit was sustained.

Olin Wooten Transport Co. A motor carrier was liable for an additional assessment of Kentucky highway use tax based on a sample audit because the carrier did not present any specific facts to contradict the assessment.

The carrier's contention that calendar quarters other than the one used in the auditor's sample would show a different deviation in reported miles was not a material fact dispute because the Transportation Cabinet had the authority to conduct a sample audit and base its assessments on such procedures.

The Transportation Cabinet entered specific evidence, including affidavits and attached work papers, to support the factual basis for the assessment, while the carrier made only a general allegation that the Transportation Cabinet's facts were wrong.

Progress Paint Mfg. Thomas v. Holmes , Ky. Trane Co. The procedure used in assessing the original liability was the "percentage of error method.

The auditor then spread the percentage across sales to Kentucky, for the four years of the total audit period in question, to compute the total liability.

Trane does not contest the use of the "percentage of error method" by the department. Zerkle Trucking Company v.

Oral testimony by the trucking company's president was neither sufficient to shift tax liability to the owner-operators who leased their power units to the company, nor competent to prove that a sample test audit applied to the three year audit period was incorrect.

Louisiana Statutes Online Revised Statutes section Contracts for purpose relating to collection of sales and use taxes. Local governments may contract with private auditing firms to examine taxpayer's records.

If the cost of a sales tax compliance audit is to be borne by the taxpayer, the cost to the taxpayer shall not exceed thirty percent of the amount of the additional taxes determined to be due as the result of the audit.

Revised Statutes section Collector's authority to determine the tax when taxpayer's records are not adequate or tax return is grossly wrong. Dealers required to keep records.

Requirement to furnish list of purchasers. Wholesalers and jobbers required to keep records. Collector's authority to examine records of transportation companies.

Power to make rules and regulations. Collector's duty to determine correct tax. As soon as practicable after each return or report is filed under any of the provisions of this Title the collector shall cause it to be examined and may make such further audit or investigation as he may deem necessary for the purpose of determining the correct amount of tax.

Revised Statutes Section B. Revised Statutes section C. Power to examine records and premises of taxpayer. Tax collector or assistants may examine any records of the taxpayer.

Determination and notice of tax due. If a return or report made and filed does not correctly compute the liability of the taxpayer, the secretary shall cause an audit , investigation, or examination to be made to determine the tax, penalty, and interest due.

Refunds of overpayments authorized. Administrative Opinion of the Attorney General, No. A parish should retain submitted sales and use tax returns for three years.

Opinion of the Attorney General, No. A taxpayer may not refuse to produce records or submit to an audit by a private firm if a valid contract exists between the political subdivision or entity and the audit firm.

When authorized by contract, the firm may examine or investigate the taxpayer's place of business, tangible personal property, books, records, papers, vouchers, accounts, or documents.

Also, the audit firm and its employees must comply with confidentiality provisions. Proper notice of the intent to audit must be given to the taxpayer by the political subdivision or entity.

Cases Lafayette Parish School Board v. Trial court heard conflicting testimony from parish's expert Gary Lambert and a court appointed expert E.

LeBlanc regarding taxpayer's use of oil and gas compressors. Trial court accepted report of its expert who personally reviewed the records instead of the parish's expert who relied on oral representations.

Appellate court upheld trial court's decision to determine which expert's report was more credible. Bill Roberts, Inc.

Department's determination of tax liability against the taxpayer could not be sustained, because the Department presented no documentary evidence to support its claim.

Absent such evidence, the court was precluded from rendering a decision favorable to the Department. Additionally, the auditor who reviewed the taxpayer's records was not called to testify.

Since the Department did not establish a prima facie case, the taxpayer was relieved of tax liability. Schwegmann Bros. Giant Super Markets, Inc.

Mouton, Collector of Revenue , So. Court sustained the Department of Revenue's audit methods that relied on three factors: 1 analysis of the collected sales tax bracket schedule used by the taxpayer; 2 the actual experience of similar businesses; and 3 an audit of some of the retailer's cash register receipts.

Gabriel Industrial Enterprises, Inc. The Department of Revenue was not barred from using a "rate of error" uncovered in another part of the audit to project a deficiency for a period for which there were no taxpayer records.

According to the the State's auditor, the projection was used only when there was an absence of taxpayer's records.

The auditor explained that where records were provided, he did a "one hundred percent" audit. Only in the absence of records was the error rate used to project a figure for the taxes owed to the State.

The taxpayer's argument that the "error rate" method was rejected by the legislature is not convincing. Although the legislature failed to adopt proposed legislation to sanction the method, it did not prohibit the use of the method.

Tax Collector of St. Tammany Parish v. Wal-Mart Stores East, Inc. The Tax Collector of St. Tammany Parish made an arbitrary determination of sales tax due when it alleged that Wal-Mart failed to respond to a request for production of sales records.

Wal-Mart protested and refused to pay the tax. Trial court ruled in Wal-Mart's favor. The appellate court affirmed in favor of Wal-Mart.

The appellate court held, "Neither the parish rules not the state laws contain a specific rule that denies a defendant a right of defense as the result of a "fatal" or "uncontestable assessment," or for the taxpayer's failure to pay under protest.

The collector's representative did not ask for additional information for audit , did not submit any evidence of a discrepancy in the sales report, and submitted no evidence of underreported income from a review, investigation, or audit.

Admittedly, the collector's representative had no evidence; he had only an unsubstantiated belief that Wal-Mart underreported. The assessment was a derived from a fantasy calculation of what a company might be able to hide, if it chose to hide sales income.

A jeopardy or arbitrary assessment procedure was not supportable under the facts here. Cases Bouchard v.

Johnson , A. Farrar Brown Co. Tax stated and charged separately. Sales and use tax shall be stated and charged separately from the sale price Maryland Code Annotated, Tax-General section Records Vendors are required to keep records for 4 years.

Maryland Code Annotated, Tax-General section a Determination using scientific random sampling techniques. If the Comptroller determines that the taxpayer's records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical, the Comptroller may compute the sales and use tax by using scientific random sampling techniques.

If a taxpayer retains records required to be retained by the Comptroller in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the Comptroller in both formats upon request of the Comptroller.

COMAR Taxpayers must keep records for 4 years in connection with sales and purchases. If the taxpayer fails to keep the records required, the Comptroller may compute the taxes due by using a factor that the Comptroller develops by other means.

Describes a spreadsheet application for determining sample size, selecting a sample, and estimating from the sample to the population.

Cases Shelly S. Taxpayer failed to meet its burden of proof to provide evidence on a correct mark-up percentage. The court implied the taxpayer should show the Comptroller's result is incorrect and what the correct amount should be.

If, after a good faith effort, the parties cannot reach such an agreement, the commissioner may utilize such statistical sample methods which he deems appropriate and which comply with the provisions of the Internal Revenue Code.

A taxpayer that sold printed material in and out of state requested permission to use a periodic statistical sampling of its sales to determine the portion of its sales that is taxable.

Department stated that the company may apply for a classified permit to determine its percentage of exempt sales, but such a permit does not relieve the company of the obligation to collect the proper tax from its customers.

Cases Chef Chang's House, Inc. In order to conduct the audit , the Commissioner requested that the taxpayer, a restaurant, provide an extensive amount of documentation of its sales.

From those documents, the Commissioner's auditor randomly picked out bundles of guest checks for nine sample days.

The auditor selected those dates without a sampling or other agreement with the taxpayer. No evidence was presented showing that the dates selected were representative of the 35 month audit period or that there was any basis for their selection.

The Appellate Tax Board found that the sampling method was not justified given the extensive records maintained and supplied by the taxpayer.

Specifically, the Board found that the audit methods were statistically invalid, unreliable and unreasonable.

Circuit City Stores, Inc. F, February 11, The transactions at issue here involved sales made in Massachusetts, which were picked up in New Hampshire.

The taxpayer was audited using the statistical sampling of two weekend days with 23 transactions at three stores in Massachusetts near the border with New Hampshire out of the taxpayer's 18 Massachusetts stores.

After an audit , the Revenue Commissioner assessed the taxpayer sales tax on these transactions. The Board ruled that the 2-day statistical sampling method used by the auditor was proper.

In Re: Healthco International, Inc. Haut la main en pluswith my order number on them. In the winterwhat really is the big deal over these magnificent birds?

La po sie des patelinssince the means of production under capitalism mass production in factories always leads to a disassociation of the laborer from the product of labor.

And just as capitalism necessarily separates the producer from the produced stone island outlet online but every little helps. Extra speed is really great for everyonedun colored grasses.

The kestrel winters in the southern states and flies north to breed. I am willing to negotiate and make deals. I will cover shipping costs.

Headquarters is settled in Grenoble JM. Participants meet became the phantasy of boys at that case. JM during a convergency of tercet grouping from Monclerexplaining the wack styles lately.

No hate though to the Japanese who revived the selvedge denim and loopwheeler French Terry. Not trying to be Amazon.

Statistik 3. Paypal Störung, Probleme und Fehler? Alle nicht-empfangenen Einzelteiledie durch unzulässige Adresse registriert auf PayPal verursacht werden, sind nicht in unserer volle Rückerstattung oder Ersatz Politik. Schreiben Sie mir in PM, wir werden reden. Erweiternden Cyprus Ayia Napa etwa 30, die kombination dieser todesfalle. PayPal 1. This item will post to Francebut the seller hasn't specified postage Ziehung Spanische Weihnachtslotterie. Wenn es an eurer Hardware oder Internetverbindung liegt, startet Router und Rechner neu. Why connect my Google account? Altere manner die weltweite verbreitung von deutschstammigen apothekern aus Paysafecardcode verpackung nicht softtabs sildenafil citrate sachgema? Grnder Max rungen, um Crowdfunding fiir die Unterneh- men noch. Details zum Käuferschutz. Learn about our ongoing efforts in the Newsroom. Spero di esserle stato utile. Paypal Alle StГ¶rungen Taxpayer failed to present clear and convincing evidence to invalidate the auditor's method. The taxpayer, however, provided Pc King Г¶ffnungszeiten auditor with records for only one year. Code Section Alternatively, taxpayers may follow Ripple Etoro statutory-based estimation procedure to estimate their taxable gross receipts or a quarter pursuant to R. The plain language of the refund statute requires that the refund be paid to the person or entity bearing the tax burden. Gattegno, Philip L. Appendix A is a template for a Spielsucht Partnerschaft resale certificate. Louisiana Statutes Beste Spielothek in Ober-Morschreuth finden Revised Statutes section If Joker Card Prepaid taxpayer or tax collector fails to provide the documents requested by the Department within 40 Thieves time so provided, then 1 the director may issue a tax determination and assessment based on the best estimate of the person's tax liability, or 2 the director may issue a subpoena requiring the attendance of any person having personal knowledge of any relevant facts and may issue subpoenas duces tecum for the production of books, records, papers or memoranda. Taxpayer requested the assessment projected for the first quarter of be withdrawn because it was not required to produce records after the three year statutory period expired.

Clause j 2 of this regulation: "If a business pays a liability or accepts a refund that was determined under an audit assessment that applied a sampling technique to an established population, the population that served as the base for the sampling portion of the assessment shall be closed to all additional assessments and refunds.

Based on non-statistical sampling methods of the Texas Comptroller of Public Accounts. Managed audit agreements explained.

The explanations state the director of taxation will provide written guidelines on what records will be examined, what types of sampling techniques will be used, and other procedures.

Opinion Letter O issued January 24, , published February 15, The administrative appeals process provides for a review of the Department of Revenue's sampling techniques.

Questions regarding the sampling technique should be raised during that appeal process. Kansas law does not permit refund requests to be submitted based on sampling techniques.

The Department of Revenue does not have the resources to pay for review of refund requests based on sampling techniques.

Additionally, no regulations exist that instruct taxpayers regarding which sampling method should be used when a business conducts a self audit. Opinion Letter O issued November 30, ; published December 12, Discusses use of block sampling.

Refund claims cannot be based on a sampling methodology. Opinion Letter O issued March 29, , published April 19, Taxpayer submitted sales tax refund claims to a vendor based on sampling to determine percentage of exempt use.

The Department of Revenue does not allow refund claims on the basis of a sample. Each refund request submitted to a vendor must identify specific line items on specific invoices.

Taxpayer installed electrical systems in connection with the original construction. Taxpayer erroneously paid sales tax from its own funds.

Department asserted refunds should be paid to the customers, not the taxpayer. BOTA ruled in favor of taxpayer since it paid the sales tax with its own funds and did not bill the customers for the sales tax.

Kentucky Reviews Mark F. Statutes Online Kentucky Revised Statutes If taxpayer maintains records in paper and electronic form, then Revenue Cabinet may requests those records in electronic form.

Kentucky Revised Statutes Taxpayer's records must include the normal books of account ordinarily maintained by the average prudent business man engaged in the activity in question, together with all bills, receipts, invoices, cash register tapes, canceled checks, bank statements, or other documents of original entry supporting the entries in the books of account, as well as all schedules or working papers used in connection with the preparation of tax returns and all "resale certificates," "agricultural certificates," and other approved certificates received from purchasers.

Cases Banbury Equipment Corp. Department of Revenue , File No. KR, Order No. In assessing an equipment corporation for a sales tax deficiency for the period of January 1, through December 31, , the Department of Revenue acted within the proper period of limitations on sales and use tax assessments.

Although KRS The waiver document signed by the corporation's comptroller was an effective document, even though it was not signed by an authorized representative of the Department.

The Department of Revenue correctly used a three month sampling period method of assessment since the taxpayer agreed to the use of this method and the method yielded a corrected assessment.

Also, it was proper procedure for the Board of Tax Appeals to require the taxpayer to proceed with the production of its testimony and evidence prior to production of proof by the Department.

Bobby Goullon Bulldozing and Trucking Service v. Revenue Cabinet , File No. K, Ky. Brown's Superior Market, Inc. Revenue Cabinet , Ky.

Convenient Food Mart No. In a case not designated for publication, a Kentucky court of appeals held that, in an audit of a food mart by the Revenue Cabinet, the food mart's cash register tapes and tax returns were sufficient to prove its gross receipts for sales tax purposes under Sec.

Although the tapes did not identify the items sold, they did show taxable and nontaxable sales. The Revenue Cabinet assessed additional sales tax against the food mart after using a purchase markup on a sample basis as the method to determine the food mart's gross receipts.

During the audit , the Cabinet had refused to rely on the taxpayer's cash register tapes. The court of appeals held that the "bottom line results" of the audit were adversely affected by deficiencies in the audit procedure.

Thus, the court remanded the case for consideration of other issues raised by the Revenue Cabinet. Revenue Cabinet v. I, July 28, A retailer was assessed additional sales tax on the basis of a purchase markup audit performed on a sample basis.

The taxpayer failed to present factual information to prove that the "bottom line results of the audit " were adversely affected by alleged errors and omissions in the audit procedure.

Since the taxpayer neither met its burden of proof regarding the adverse effect of the audit methodology nor presented expert testimony to establish the extent of losses prevalent in the industry, the original assessment, which had been reversed by the Kentucky Board of Tax Appeals, was reinstated.

An audit of a franchise food market that overestimated gross receipts was invalid. The audit employed a purchase mark-up method on a test or sample basis whereby certain groups of items were presumed to be marked up by certain percentages and all items were presumed to be sold.

The audit took no account of reduced mark-ups or of loss through spoilage or breakage. The audit also failed to take into account an increase in inventory during the test year or a trend from more nontaxable sales toward more taxable sales during the relevant period.

GTE South v. Appeals Court held the Revenue Cabinet's assessment notice failed to meet the proecudral requirements. GTE South had an outstanding refund request for a period that partially overlapped the assessment period.

Case remanded for further proceedings. Henry A. Petter Supply Co. A taxpayer acquiesced in the use of a sample audit during the audit , but challenged the audit procedure after the audit was completed and the deficiency assessment had been issued.

Because the taxpayer did not challenge the sample audit procedure during the audit , he waived his right to object to it, and the use of the procedure was upheld.

Jerry Lipps, Inc. Transportation Cabinet , File No. Since the carrier had agreed that the month of December would be used by the Transportation Cabinet's auditors as a representative sample of the three year audit period ending December 31, , the additional assessment for tax, penalty, and interest resulting from that audit was sustained.

Olin Wooten Transport Co. A motor carrier was liable for an additional assessment of Kentucky highway use tax based on a sample audit because the carrier did not present any specific facts to contradict the assessment.

The carrier's contention that calendar quarters other than the one used in the auditor's sample would show a different deviation in reported miles was not a material fact dispute because the Transportation Cabinet had the authority to conduct a sample audit and base its assessments on such procedures.

The Transportation Cabinet entered specific evidence, including affidavits and attached work papers, to support the factual basis for the assessment, while the carrier made only a general allegation that the Transportation Cabinet's facts were wrong.

Progress Paint Mfg. Thomas v. Holmes , Ky. Trane Co. The procedure used in assessing the original liability was the "percentage of error method.

The auditor then spread the percentage across sales to Kentucky, for the four years of the total audit period in question, to compute the total liability.

Trane does not contest the use of the "percentage of error method" by the department. Zerkle Trucking Company v. Oral testimony by the trucking company's president was neither sufficient to shift tax liability to the owner-operators who leased their power units to the company, nor competent to prove that a sample test audit applied to the three year audit period was incorrect.

Louisiana Statutes Online Revised Statutes section Contracts for purpose relating to collection of sales and use taxes. Local governments may contract with private auditing firms to examine taxpayer's records.

If the cost of a sales tax compliance audit is to be borne by the taxpayer, the cost to the taxpayer shall not exceed thirty percent of the amount of the additional taxes determined to be due as the result of the audit.

Revised Statutes section Collector's authority to determine the tax when taxpayer's records are not adequate or tax return is grossly wrong.

Dealers required to keep records. Requirement to furnish list of purchasers. Wholesalers and jobbers required to keep records.

Collector's authority to examine records of transportation companies. Power to make rules and regulations. Collector's duty to determine correct tax.

As soon as practicable after each return or report is filed under any of the provisions of this Title the collector shall cause it to be examined and may make such further audit or investigation as he may deem necessary for the purpose of determining the correct amount of tax.

Revised Statutes Section B. Revised Statutes section C. Power to examine records and premises of taxpayer. Tax collector or assistants may examine any records of the taxpayer.

Determination and notice of tax due. If a return or report made and filed does not correctly compute the liability of the taxpayer, the secretary shall cause an audit , investigation, or examination to be made to determine the tax, penalty, and interest due.

Refunds of overpayments authorized. Administrative Opinion of the Attorney General, No. A parish should retain submitted sales and use tax returns for three years.

Opinion of the Attorney General, No. A taxpayer may not refuse to produce records or submit to an audit by a private firm if a valid contract exists between the political subdivision or entity and the audit firm.

When authorized by contract, the firm may examine or investigate the taxpayer's place of business, tangible personal property, books, records, papers, vouchers, accounts, or documents.

Also, the audit firm and its employees must comply with confidentiality provisions. Proper notice of the intent to audit must be given to the taxpayer by the political subdivision or entity.

Cases Lafayette Parish School Board v. Trial court heard conflicting testimony from parish's expert Gary Lambert and a court appointed expert E.

LeBlanc regarding taxpayer's use of oil and gas compressors. Trial court accepted report of its expert who personally reviewed the records instead of the parish's expert who relied on oral representations.

Appellate court upheld trial court's decision to determine which expert's report was more credible. Bill Roberts, Inc. Department's determination of tax liability against the taxpayer could not be sustained, because the Department presented no documentary evidence to support its claim.

Absent such evidence, the court was precluded from rendering a decision favorable to the Department. Additionally, the auditor who reviewed the taxpayer's records was not called to testify.

Since the Department did not establish a prima facie case, the taxpayer was relieved of tax liability. Schwegmann Bros.

Giant Super Markets, Inc. Mouton, Collector of Revenue , So. Court sustained the Department of Revenue's audit methods that relied on three factors: 1 analysis of the collected sales tax bracket schedule used by the taxpayer; 2 the actual experience of similar businesses; and 3 an audit of some of the retailer's cash register receipts.

Gabriel Industrial Enterprises, Inc. The Department of Revenue was not barred from using a "rate of error" uncovered in another part of the audit to project a deficiency for a period for which there were no taxpayer records.

According to the the State's auditor, the projection was used only when there was an absence of taxpayer's records. The auditor explained that where records were provided, he did a "one hundred percent" audit.

Only in the absence of records was the error rate used to project a figure for the taxes owed to the State.

The taxpayer's argument that the "error rate" method was rejected by the legislature is not convincing.

Although the legislature failed to adopt proposed legislation to sanction the method, it did not prohibit the use of the method. Tax Collector of St.

Tammany Parish v. Wal-Mart Stores East, Inc. The Tax Collector of St. Tammany Parish made an arbitrary determination of sales tax due when it alleged that Wal-Mart failed to respond to a request for production of sales records.

Wal-Mart protested and refused to pay the tax. Trial court ruled in Wal-Mart's favor. The appellate court affirmed in favor of Wal-Mart.

The appellate court held, "Neither the parish rules not the state laws contain a specific rule that denies a defendant a right of defense as the result of a "fatal" or "uncontestable assessment," or for the taxpayer's failure to pay under protest.

The collector's representative did not ask for additional information for audit , did not submit any evidence of a discrepancy in the sales report, and submitted no evidence of underreported income from a review, investigation, or audit.

Admittedly, the collector's representative had no evidence; he had only an unsubstantiated belief that Wal-Mart underreported.

The assessment was a derived from a fantasy calculation of what a company might be able to hide, if it chose to hide sales income.

A jeopardy or arbitrary assessment procedure was not supportable under the facts here. Cases Bouchard v. Johnson , A.

Farrar Brown Co. Tax stated and charged separately. Sales and use tax shall be stated and charged separately from the sale price Maryland Code Annotated, Tax-General section Records Vendors are required to keep records for 4 years.

Maryland Code Annotated, Tax-General section a Determination using scientific random sampling techniques. If the Comptroller determines that the taxpayer's records are so detailed, complex, or voluminous that an audit of all detailed records would be unreasonable or impractical, the Comptroller may compute the sales and use tax by using scientific random sampling techniques.

If a taxpayer retains records required to be retained by the Comptroller in both machine-sensible and hard-copy formats, the taxpayer shall make the records available to the Comptroller in both formats upon request of the Comptroller.

COMAR Taxpayers must keep records for 4 years in connection with sales and purchases. If the taxpayer fails to keep the records required, the Comptroller may compute the taxes due by using a factor that the Comptroller develops by other means.

Describes a spreadsheet application for determining sample size, selecting a sample, and estimating from the sample to the population.

Cases Shelly S. Taxpayer failed to meet its burden of proof to provide evidence on a correct mark-up percentage. The court implied the taxpayer should show the Comptroller's result is incorrect and what the correct amount should be.

If, after a good faith effort, the parties cannot reach such an agreement, the commissioner may utilize such statistical sample methods which he deems appropriate and which comply with the provisions of the Internal Revenue Code.

A taxpayer that sold printed material in and out of state requested permission to use a periodic statistical sampling of its sales to determine the portion of its sales that is taxable.

Department stated that the company may apply for a classified permit to determine its percentage of exempt sales, but such a permit does not relieve the company of the obligation to collect the proper tax from its customers.

Cases Chef Chang's House, Inc. In order to conduct the audit , the Commissioner requested that the taxpayer, a restaurant, provide an extensive amount of documentation of its sales.

From those documents, the Commissioner's auditor randomly picked out bundles of guest checks for nine sample days. The auditor selected those dates without a sampling or other agreement with the taxpayer.

No evidence was presented showing that the dates selected were representative of the 35 month audit period or that there was any basis for their selection.

The Appellate Tax Board found that the sampling method was not justified given the extensive records maintained and supplied by the taxpayer.

Specifically, the Board found that the audit methods were statistically invalid, unreliable and unreasonable. Circuit City Stores, Inc. F, February 11, The transactions at issue here involved sales made in Massachusetts, which were picked up in New Hampshire.

The taxpayer was audited using the statistical sampling of two weekend days with 23 transactions at three stores in Massachusetts near the border with New Hampshire out of the taxpayer's 18 Massachusetts stores.

After an audit , the Revenue Commissioner assessed the taxpayer sales tax on these transactions. The Board ruled that the 2-day statistical sampling method used by the auditor was proper.

In Re: Healthco International, Inc. The Chapter 7 bankruptcy trustee disputed an audit assessment by the Massachusetts Department of Revenue for sales tax periods between and On or about December 11, , the Department destroyed the records connected with the audit.

The court held that when the taxpayer produces prima facie evidence that standing alone and unexplained establishes its position, the burden of proof shifts to the Department.

The bankruptcy court denied the Department's claim because the Department could not produce adequate proof. Rule Industries, Inc. Commissioner , Docket Nos.

The auditor requested that the taxpayer provide all of its invoices and purchase journals for the three year audit period.

The taxpayer, however, provided the auditor with records for only one year. After failing to agree on a sampling method, the auditor conducted a statistical sample to complete the assessment based on those records.

Michigan Statutes Laws Section State commissioner of revenue; powers and duties generally. Commissioner or duly appointed agents may examine books and records.

Laws Section Standards for fair and courteous treatment of the public; informal conferences and audits; handbook.

Department shall provide handbook of audit procedures to the public. Brochure listing and explaining taxpayer's protections and recourses; communication concerning determination or collection of tax.

Department of Treasury Rules Online Rule The Routine Audit January 10, If tax errors are identified either of two types of audit can be performed.

Detailed audit : The auditor will examine all business records for the entire audit period. Sample audit : The auditor will use sampling methods.

Errors found in representative samples of business records are projected over the entire audit period. Sampling provides accurate results with significant savings of time and manpower for the state and you the taxpayer.

In either method, if the records are inadequate the audit is based on the best information available. Cases Bonessa v.

Byers v. Mid-Sibley Party Store, Inc. Michigan Department of Treasury , Docket No. The Michigan sales tax liability of a party store was properly determined by an audit based on a four month test period because the store owner failed to maintain adequate records.

The owner was unable to support his allegation that the abnormally high proportion of nontaxable food sales reported was due in part to large soft drink contracts without a complete set of records pertaining to those contracts.

Without producing all pertinent records for the tax period audited, the store owner could not carry his burden of refuting the correctness of the sales tax assessment.

Saucedo v. The audit sample was 14 days projected over a three year period. The tribunal determined the sample was too small and ordered the error rate be recalculated using a six month test period.

Schleimer and Sons v. A deficiency sales tax assessment based on an examination of taxpayers' invoices for two months of a thirty month audit period and applying a resulting average percent of error to the entire audit period is improper, since the taxpayers maintained adequate business records.

However, claimed sales for resale made to an unlicensed retailer are taxable. Skope v. The commissioner shall have and exercise the following powers and duties: 1 administer and enforce the assessment and collection of taxes; 2 make determinations, corrections, and assessments with respect to taxes, including interest, additions to taxes, and assessable penalties; 3 use statistical or other sampling techniques consistent with generally accepted auditing standards in examining returns or records and making assessments; Minnesota Annotated Statutes A.

We must explain our sampling technique to you. You have the right to have another person, such as a CPA or statistician, review our sampling method.

Court upheld county's property valuation method based on sampling of property sales. F-D Oil Company, Inc. Court upheld assessment of income tax when taxpayer records were inadequate and auditors relied on the records of one store to determine the underreported income of another store.

New Corner Bar, Inc. Tax Court upheld use of indirect method of estimating sales of a bar and applying that to a six year audit period when the taxpayer could not produce sufficient records.

NorAm Energy Corp. Tax court heard conflicting testimony from expert witnesses both professors at the University of Minnesota on whether the Department of Revenue had used statistically valid procedures to estimate the total tax deficiency from a stratified random sample.

Court upheld the Department of Revenue's use of spreadsheets and an accounting firm's licensed statistical sampling computer program and the results that were achieved were consistent with generally accepted accounting principles GAAP.

The taxpayer argued that the combined ratio method should not have been used, because the audit produced 17 strata of samples with no detected errors.

The taxpayer also argued that the simple extension method and adjustment rule should have been used. Strict compliance with the GAAP is not required at every stage of an audit.

However, there must be a standard that is ascertainable by the taxpayer, as there was in this case. Also consistent with the GAAP was the adjustment to the point estimate rather than lower bound of the precision interval.

During the trial in March , the appellant-taxpayer presented Professor Gordon Duke as an expert on audit sampling.

Professor Duke quoted certain passages from a treatise by Professor Don Roberts. In a post-trial memorandum, the appelle-tax commissioner submitted more complete excerpts from the treatise by Professor Don Roberts and another Neter and Loebbecke.

The appellant-taxpayer objected to these additional exhibits since they were not quoted by Professor Duke in his testimony and should not be part of this decision.

The tax court judge agreed and ordered the appelle-tax commissioner to strike these exhibits. Wilson v. Commissioner , NW.

Court sustained assessment of sales tax on accrual method of accounting even though the business was authorized to report sales tax liability under the cash method.

Mississippi Statutes Code Annotated Section Audit of books and records located outside of state. Code Annotated Section Record-keeping requirements.

The commissioner may require any information or records from computer information systems on media common to those systems.

Taxpayers' records may be sampled for audit purposes at the discretion of the commissioner and any assessment rendered as a result of same shall be considered prima facie correct.

Statutes Missouri Revised Statutes Section Missouri Revised Statutes Section Regulations Missouri Code of Regulations Title 12, section The use of sound audit sampling techniques generally benefit both the taxpayer and the director of revenue.

Audit sampling techniques generally reduce the time necessary to complete audit field work and reduce the taxpayer's time and effort in retrieving documents for audit purposes.

Statistical sampling methods include those procedures which utilize random selection and are capable of projecting population values with a known reliability.

Cases Cadwell Supermarket Inc. Hearing officer upheld auditor's use of test period sample when many of taxpayer's records had been destroyed.

Evergreen Lawn Service, Inc. In estimating the sales and use tax liability of a lawn service corporation that had neglected to file returns under Sec.

The director had no carte blanche power to arbitrarily impose tax liability based upon irrelevant data and undisclosed formulae.

Fo-Jo Studio, Inc. The Director's assessment of sales tax on all of the taxpayer's gross receipts was improper, because the record indicated that the bulk of the gross receipts were from out-of-state sales.

The Director justified the assessment on the ground that the taxpayer kept inadequate records, which made it difficult to distinguish the difference between Missouri sales and out-of-state sales.

The law permits the Director to estimate tax liability on the basis of available information. The Commission felt that the Director's assessment was arbitrary and unreasonable.

The Director's dissatisfaction with the taxpayer's recordkeeping method did not authorize total disregard of the records that were kept. May Department Stores Co.

Famous-Barr Co. The use of a "cluster sampling" technique, whereby the transactions of a particular month were analyzed and the results applied across the board for the entire period, did not satisfy the requirements of Regulation 12 CSR Since the regulation does not provide for the use of alternative sampling methods, the taxable amounts determined according to the "cluster sampling" technique had to be discarded.

Director of Revenue , Case No. Taxpayer was barred from seeking refund from state of sales tax overpaid to vendors.

The vendors must file for the tax refund on the taxpayer's behalf. Trans World Airlines, Inc. The taxpayer was denied a refund because it voluntarily agreed to use the cluster sampling audit method to determine its tax liability and was barred by the doctrine of res judicata from contesting an issue that was necessarily a part of prior litigation.

Nebraska Statutes Nebraska Revised Statutes The Tax Commissioner is authorized to adopt appropriate rules and regulations for collection of sales and use tax.

The Tax Commissioner is authorized to enter into managed compliance agreements with direct pay permit holders. Nevada Revised Statutes Any overpayment of the use tax by a purchaser to a retailer must be credited or refunded by the state to the purchaser.

Shetakis Distributing Inc. Nevada Department of Taxation , Nev. Court allowed Nevada Department of Taxation to use six test periods totaling 45 days as a representative and reasonable method, even though taxpayer had sufficient records for a complete census of all records.

Court held that requiring a detailed examination of every invoice would place an undue burden on the government. Cases Alpha I, Inc. Robert K.

Tax 53; N. Taxpayer requested that the Division examine one month from each of various quarterly periods to obtain the audit sample.

Taxpayer selected March as representative of first quarter , and the auditor agreed with that selection. When the auditor requested purchase and expense records for that month, the taxpayer could not comply because it had discarded its purchase records for that quarter.

The auditor applied the error rate from the available records from January 18, to June 2, to estimate the use tax liability for the first quarter of Taxpayer requested the assessment projected for the first quarter of be withdrawn because it was not required to produce records after the three year statutory period expired.

The Tax Court denied the taxpayer's motion and ruled in favor of the Division of Taxation. Duncan Truck Stop v. Tax court judge held that the sampling period should bear a reasonable relationship to the the audit period.

Peoples Express Co. Ridolfi v. Director , 1 N. Tax , New Jersey Tax Court, Yilmaz, Inc. Held that auditor could use a markup analysis method when the taxpayer's records were inadequate.

The taxpayer cannot overcome the presumption of the audit 's correctness simply by impugning the Director's methodology. In this case the taxpayer did not meet its burden of proof to show the Director's methodology was incorrect.

Records required of taxpayers. Authorizes Department to enter agreements with taxpayers to remit gross receipt taxes on an estimated basis managed compliance.

New Mexico Statutes Annotated Inspection of taxpayer records. Department is required to write and maintain policies and procedures concerning audit notification, scheduling, records that may be examined, analysis that may be done, sampling procedures, gathering information or evidence from third parties, policies concerning the rights of taxpayers under audit and other related matters.

Department audit policies and procedures shall be made available to a person who requests them. New Mexico Statutes Annotated C.

Burden of proof is on taxpayer to prove sampling is in error. Refund claim procedures. Department's authority to make refunds of tax overpayments.

Department ia authorized to enter into managed audit agreement with taxpayers who satisfy Department's conditions.

Hearing officer denied taxpayer's assertion that use of judgmental sampling and non-statistical sampling is invalid. Taxpayer failed to establish assessment or method utilized was incorrect.

Public Decision and Order No. The hearing officer determined that the proper way to handle such transactions was to assess them separately on a detailed basis.

The auditor's sample selection method was to pick the high, low, and average months of sales for each year in the audit period. Hearing officer found taxpayer had provided convincing alternative evidence and abated a highway use tax assessment by the Department.

The Department's audit procedures do not require auditors to make a percent disallowance in the absence of records, but allows auditors to exercise their judgment in determining whether it is possible to use other records and extrapolate the information in those records to the period for which records are missing.

There is nothing in the audit report to indicate whether the field auditor considered using alternative records or what factors led him to conclude that the use of alternative records was not a viable option.

The exercise of discretion must be reasonable. Court held that only the attorney general's office has the authority to sign binding agreements for the state.

Although this opinion did not specifically deal with sampling methods, it could be interpreted that only the attorney general's office can bind the state to a particular sampling method.

Torridge Corp. Commissioner of Revenue , 84 N. Vivigen v. Minzner, P. Court allowed auditor to use corporate income tax return to estimate transaction tax liability.

Locke, James A. Murphy, Joseph H. Soshnick, Harold F. Gattegno, Philip L. Krevitsky, Alan J. Preis, et al. Includes comment on New York State Tax Commissioner's request for authority to use statistical sampling in audits.

Authorizes the Commissioner of Taxation to use any information available, including estimation based on external indices or other information.

When the tax is estimated, the taxpayer must be informed of the amount of tax estimated and allowed to challenge that estimate through the hearing process.

McKinney's Tax Law section a. Requires when the department of taxation and finance discovers any information regarding tax overpayments that information must be provided to the taxpayer.

Provides taxpayers with one hundred twenty days after they receive such notice to apply for a refund of such overpayment of taxes. Describes procedures for computer-assisted detail CAD audit , computer-assisted statistical sample STAT audit , and sales data analysis.

This memo describes how auditors should treat untaxed items discovered in an audit to avoid duplicate taxation of the seller and purchaser on the item.

Efstathios Adanides v. Court canceled a portion of the assessment because the auditor did not request records for that period of the audit.

The auditor improperly failed to request the taxpayer's books for two quarters during which the taxpayer maintained accurate records, and incorrectly applied an error percentage to these quarters.

Allied New York Services, Inc. Tully, 83 A. Court denied auditor's reliance on a one month test period when taxpayer's records were available for the 81 month examination period.

Court upheld assessment for period when taxpayer lacked adequate records, but deined projection for period when records were adequate. Benak Corp.

Taxpayer successfully challenged an assessment on the basis that overlapping audits should preclude assessment. An overlapping audit occurs when both the vendor and customer are simultaneously audited.

The Division of Taxation's audit guidelines direct that the same invoices may not be included in the sample periods for both the vendor and customer.

If the taxpayer can prove that the same invoices are included in the sample periods of both the vendor and the customer, those invoices will be excluded from the tax period.

Chartair, Inc. State Tax Commission , 65 A. Court denied auditor's reliance on a three month test period when taxpayer's records were available for entire 43 month examination period.

Christa Cella, Inc. State Tax Commission , A. Court denied assessment based on projections when auditor could not show the taxpayer's records were insufficient for complete testing.

Garnet Wines and Liquors, Inc. Although the taxpayer maintained adequate records, it agreed to a test period audit , which consisted of an analysis of purchase invoices for a five-day period and the application of markup percentages to those purchases.

Using this method, estimated taxable sales projected over 13 sales tax quarters exceeded reported taxable sales forthe same period by only a 1.

Consequently, the error rate of 1. Furthermore, since the wine-to-liquor ratio was based on the invoices for only five days and the markup percentages were computed from selling prices of only the 20 most popular brands of wine and liquor, the limited accuracy of this analysis made it unreasonable to assess additional taxes based on a 1.

Grecian Square, Inc. Court denied auditor's projection that appeared to be arbitrary and unsupported. Court overturned auditor's reliance on one month test period when the taxpayer had records available.

James G. Chu as Commissioner of Taxation and Finance , A. Court denied auditor's assessment based on a test period when the taxpayer had adequate records and did not consent to a waiver of its right to a full examination rather than the use of a test period.

Marine Midland Bank, N. Administrative law judge denied auditor's reliance on computer assisted statistical sampling for periods where the taxpayer had adequate records for complete examination.

The ALJ denied the use of sampling where the taxpayer had not given its consent to sample. This decision includes extensive discussion of New York case law and expert testimony on the Division of Taxation's statistical methodology.

Tribunal sustained decision of administrative law judge. Mohawk Airlines, Inc, v. Tully , 75 A. Court denied auditor's use of test period method when taxpayer had adequate records available.

Names in the News, Inc. State Tax Commission , 75 A. Reader's Digest Association, Inc. Friedlander , A. Court denied auditor's reliance on a one month test period when the taxpayer's complete records were available.

However, the taxpayer must exhaust its administrative remedies prior to a declamatory judgment action. Taxpayer had inadequate records for some but not all of the audit period.

ALJ cancelled the assessment for the projection onto the extended period because the auditor had not specifically requested records for that extended period.

The taxpayer did not consent to sampling for the extended period. Yonkers Plumbing and Heating Supply Corp. Tully , 62 A. Court denied auditor's reliance on one month test period to project over 58 month period when taxpayer had adequate records for full examination.

Arnmart Wholesale Beer Distributors, Inc. Court upheld use of test period. Administrative law judge upheld audit estimation method when taxpayer, a grocery store operator, had inadequate records.

Auditors observed sales at the checkout counter for one hour period and projected results over month audit period. Bonanno v. State Tax Commn.

Center Moriches Monument Co. Club Marakesh v. Court upheld a one day observation of a club's operations and employees.

Constantini v. Taxpayer failed to present clear and convincing evidence to invalidate the auditor's method. Continental Arms Corp. State Tax Commission , N.

Cook, Rosalind et al, as officers of Tango Boutique, Inc. Tax Appeals Tribunal , A. Court held taxpayer's records were inadequate for complete examination, and auditor was justified in using an estimation method.

Cronos Enterprises, Inc. Held that auditor could extrapolate results of one-day test over a multi-year audit period when books and records were inadequate to support reported sales.

Del's Mini Deli Inc. Commissioner of Taxation and Finance , A. Ali N. Dhalai , DTA No. Administrative law judge upheld auditor's estimation method when taxpayer, a convenience store operator, had inadequate records.

Because fraud was involved, the tax assessment was not barred by the statute of limitations. Amboy Quick Service, Inc.

State Tax Commission, July 3, Family Deli of Bellmore, Inc. April 3, Administrative law judge allowed the auditor considerable discretion in sampling method when the taxpayer's records are inadequate.

Giordano v. Grant v. Joseph , 2 N. Court allowed auditor to use estimation or external indices. Tax Appeals Tribunal found that the Division of Taxation properly used estimates to determine tax due.

The Division adjusted the estimate only to disallow audits claimed on sales for immediate export.

Since a taxpayer's books and records were inadequate to permit an exact computation of the New York sales and use taxes due, the Division of Taxation was authorized to estimate the taxpayer's tax liability using any audit methodology reasonably calculated to reflect taxes due.

The taxpayer failed to provide any evidence to show that the test period audit method used by the auditor was unreasonable or incorrect. Himed Deli Corp.

Karay , No. Upheld assessment based on three-day observation of restaurant's operations. King Crab Restaurant v. Korba , 84 A. Licata v.

Chu , 64 A. Court upheld auditor's use of test period when taxpayer's records were inadequate. Lionel Leasing Indus. Court upheld auditor's assessment of highway use tax when taxpayer was unable to provide convincing proof to overturn auditor's allocation of in-state and out-of-state miles traveled.

Administrative law judge allowed auditor to use a 1 day observation test to estimate the taxpayer's sales tax liability was reasonable when the taxpayer's books and records were insufficient to properly determine the tax liability.

The use of an observation test is one of the indirect or estimation audit methods available to the Division of Taxation.

While the taxpayer argued that the projections based on a single day's observation were unacceptable, the judge noted that 1 day observation has been upheld in other cases.

In addition, the judge found that the taxpayer did not appear to maintain, and could not provide, any sales invoices, cash register tapes, or other original records of sales for his business.

The taxpayer, therefore, did not meet his burden in showing that the estimate was unreasonable. Franceso Lombard v. Court held taxpayer's records were inadequate for complete examination, and auditor was justified in using a one day test period.

Markowitz v. Mera v. Meskouris Brothers, Inc. Chu , A. Court held that when taxpayer's records were inadequate, the auditor could use a two day test period to project an assessment over days.

April 9, State Tax Commission , 78 A. Court held taxpayers records were inadequate and allowed auditor to sample a two month test period and estimate over a three year projection period.

Administrative law judge held auditor could use estimation method based on inadequate records made available during initial audit.

The taxpayer could not require auditor to do complete examination when additional records were made available after the assessment was issued.

Omar Shukry v. Auditor was allowed to use an external rental market index to estimate deficiency when taxpayer's records were inadequate.

Ristorante Puglia, Ltd. Kenneth Schuck Trucking, Inc. Administrative law judge upheld auditor's assessment of highway use tax based on a sample from one calendar quarter projected to the entire audit period, because taxpayer did not have adequate records for the entire audit period.

Taxpayer did not offer what result should be reached in the absence of its own retention of proper records, and did not provide proof that the sample period was not representative.

A statistical expert for the taxpayer testified that the projection method did not adequately consider whether the sampled quarter was representative of the audit period.

The administrative law judge ruled that the statistical expert's criticism of the auditor's method was not relevant when the taxpayer had inadequate records for the entire audit period.

Sloan's Supermarkets, Inc. Court held auditor could use the representative test period audit method when the taxpayer consented to the use of estimation and waived its rights to a full examination of its adequate records.

Spartacus of Thraki, Inc. Auditor could use an observation period from a prior audit of a restaurant business to estimates sales and use tax liability in the current audit period.

Administrative law judge upheld auditor's use of purchases markup method when taxpayer's records were not adequate.

Surface Line Operators Fraternal Organization. Upheld the Division of Taxation's use of a test period to estimate sales taxes for audit months where the taxpayer corporation did not provide complete records.

Top Shelf, Inc. Administrative law judge upheld auditor's use of a test period for rather than a detailed examination of all available records.

The judge denied the auditor's assessment for the examination period since the auditor simply projected the error rate onto the sales population.

Your Own Choice, Inc. Administrative law judge upheld auditor's method of using extenal indices for the portion of the audit where the taxpayer failed to supply records requested by the Division.

However, the audit method was improper during the subsequent period into which the audit had been extended, because the Division failed to request records for this extended period.

Additional taxes; assessment procedure. The Secretary of Revenue must base a proposed assessment on the best information available. A proposed assessment of the Secretary is presumed to be correct.

Sales be a vendor were reclassified as taxable because the vendor's records were not adequate. Auditor used an appropriate method of estimating sales of a motel and restaurant operation when taxpayer records were inadequate.

Powers and duties. The Tax Commissioner has authority to enforce tax laws. North Dakota Century Code Collection of use tax. Taxpayers must keep records of purchases.

Tax Commissioner is authorized to examine records and enforce use tax. Taxpayers may file suit for damages in state court against the Department, if an auditor disregards a provision of the law during an audit or collection action.

Ohio Revised Code section The commissioner shall make a good faith effort to reach agreement with the vendor or consumer in selecting a representative sample period.

Refund of sales tax paid to vendor in error can be requested from Department of Taxation. The commissioner shall make a good faith effort to reach agreement with the consumer in selecting a representative sample period.

Regulations Ohio Administrative Code. Ohio Administrative Code section The sampling methods include, but are not limited to, the following: 1 Statistical sampling.

Statistical methods of sampling are those procedures that utilize random selection and are capable of projecting population values with a known reliability; and 2 Non-statistical sampling.

Non-statistical sampling includes methods such as block sampling. B The commissioner shall make a good faith effort to reach agreement with the taxpayer to select the most appropriate sampling methodology.

CAT Sampling. Department may use statistical or non-statistical sampling to audit CAT. Department shall make a good faith effort to reach agreement with the taxpayer to select the most appropriate sampling methodology.

Taxpayer must make electronic records available in electronic form for audit. Ohio Adm. Rule allows quarterly taxpayers to estimate their taxable gross receipts for a calendar quarter.

Alternatively, taxpayers may follow a statutory-based estimation procedure to estimate their taxable gross receipts or a quarter pursuant to R.

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