{"data":{"id":"us-tx/tex.-tax-code-183.026","jurisdiction":"us-tx","citation":"Tex. Tax Code § 183.026","heading":"AUDIT FREQUENCY.","body":"The comptroller shall have the discretion to determine the frequency of mixed beverage tax audits under this subchapter. In determining the frequency of the audit the comptroller may consider the following factors:\n(1) reasonable and prudent accounting standards;\n(2) the audit history of the permittee;\n(3) the effect on state revenues; and\n(4) other factors the comptroller deems appropriate.\nAdded by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.\nTransferred, redesignated and amended from Tax Code, Section 183.054 by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 10, eff. January 1, 2014.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 183. MIXED BEVERAGE TAXES","SUBCHAPTER B. MIXED BEVERAGE GROSS RECEIPTS TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm#183.026","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9840dd256956457aa7b89cf0649de3345887ce2e0fb8f57eb2f71ed2d4401dd3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-183.025","next":"us-tx/tex.-tax-code-183.027"},"notice":"GroundRules: Original legal text. Not legal advice."}