{"data":{"id":"us-ms/miss.-code-ann.-73-21-187","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 73-21-187","heading":"Miss. Code Ann. § 73-21-187","body":"Notwithstanding any other provision in Sections 73-21-175 through 73-21-189 , the entity conducting the audit shall not use the accounting practice of extrapolation in calculating recoupments or penalties for audits. An extrapolation audit means an audit of a sample of prescription drug benefit claims submitted by a pharmacy to the entity conducting the audit that is then used to estimate audit results for a larger batch or group of claims not reviewed by the auditor.","path":["MS Code","Title 73"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:17Z","sha256":"f8ad8a1380d18ed7be03c0481435ea24d385f47680b4998ce77d1ec67cbe0dde","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-73-21-185","next":"us-ms/miss.-code-ann.-73-21-189"},"notice":"GroundRules: Original legal text. Not legal advice."}