Managed Audit and Managed Compliance

General

• Dantonio, Frank L., and John D. Lufke, The Evolution of Managed Audits- A Look to the Future, at the 1999 IPT Annual Meeting, June 24, 1999.
• Federation of Tax Administrators
  • Working Group on Electronic Processes, White Paper on Sales and Use Tax Compliance Agreements, draft in progress.
• Horsfall, Joseph F., and Dennis Prestia, The Managed Audit Option: Private, Efficient and Effective, at the 1998 Institute for Professionals in Taxation 18th Annual Sales & Use Tax Symposium (September 27-30, 1998).
• Kloster, Mary Pat, and Edward M. Many, Managed Audits, at the 1998 IPT 22^nd Annual Conference.
• Poad, William J., Effective Tax Rates/Simplified Reporting, at the 1999 Institute for Professionals in Taxation 23rd Annual Conference (June 14, 1999).

• California
  • Statutes
    • Cal. Rev. & Tax. Code § 7076.1 (legislative findings and declarations) (managed audit program).
    • Cal. Rev. & Tax. Code § 7076.2 (eligibility of accounts for program; criteria for managed audit program).
    • Cal. Rev. & Tax. Code § 7076.3 (rights and obligations of person audited and board).
    • Cal. Rev. & Tax. Code § 7076.4 (computation of interest on liability).
    • Cal. Rev. & Tax. Code § 7076.7 (repeal of article; completion of audit commenced prior to repeal) (This article shall remain in effect only until January 1, 2001, and as of that date is repealed).
  • Administrative
    • Sales and Use Tax: Tax Collection Enforcement ¶ 23,210 (Deficiency Assessments and Adjustments) (Audit Procedures).
    • State Board of Equalization Tax Information Bulletin, June, 1998 ("Do-It- Yourself" Audits: Introducing Managed Audits).
  • Cases
    • Floyd D. Paine v. California State Board of Equalization, 137 Cal. App. 3d 438, 187 Cal. Rptr. 47 (October 18, 1982).
• Connecticut
  • Administrative
    • Connecticut Department of Revenue Managed Compliance Task Force Final Report, January 1, 1999.
    • Connecticut Department of Revenue Services Tax News, Vol.10, No.5 (December 1, 1998).
    • Connecticut Department of Revenue Services Tax News, Vol. II, Issue 1 (March 1999).
  • Commentaries
    • Lenore, Charles H., Connecticut Lawmakers OK Sales Tax Rebate, Credit Increases, 1999 State Tax Today 111-5.
• Florida
  • Administrative
    • Florida Administrative Code Annotated §12-11.002 (6) (managed audits).
• Georgia
  • Statutes
    • Georgia Code Annotated § 48-2-46 (Procedures for protests).
  • Administrative
    • Georgia Revenue Quarterly, Vol. 20, No.2 David Copher discusses managed audits.
    • Georgia Revenue Quarterly, Vol. 21, No.1, March 25, 1999 – Department of Revenue-Institute for Professionals in Taxation Co-Host Seminar.
• Illinois
  • Administrative
    • Illinois Department of Revenue General Information Letter ST 99-0122-GIL (April 6, 1999).
• Indiana
  • Statues
    • Indiana Code § 6-8.1-4-1.6 (3) (4) (special tax division; establishment; duties).
• Ohio
  • Administrative
    • State of Ohio Department of Taxation- Managed Audit Process
• Texas
  • Statutes
    • Tax Code 151.0231
    • Senate Bill 1319 (Managed Audits).
• Virginia
  • Administrative
    • Virginia Public Document Ruling 97-177 (April 16, 1999).
• West Virginia
  • Administrative
    • West Virginia Tax Review, Vol. 12, No. 1 (January 1, 1998).