2012 House Bill 5988

Restrict use of “indirect” tax audits

Introduced in the House

Nov. 8, 2012

Introduced by Rep. Aric Nesbitt (R-80)

To prohibit the Department of Treasury from levying a delinquent use tax assessment on a person or business based on an “indirect audit,” if a taxpayer has filed all the required returns and has maintained and preserved adequate records as required. The bill also establishes minimum standards for such “indirect audits”.

Referred to the Committee on Tax Policy