taxes

Motor Fuels Tax Audit Procedures Manual - Ch. 153

Revised 02/2004

Disclaimer: This manual has been written for the purposes of a training tool and as a reference guide for the auditor. Any references to taxability, administrative policies, laws, and rules are subject to change due to administrative hearings and actions of the courts or legislature. While the content of the manual is current as of the revision date, the reader is responsible for any changes occurring after this date and should verify the current status of any information by contacting the Comptroller of Public Accounts toll free at 1-800-252-5555.

Table of Contents

• Chapter 1 – History and Overview
• Chapter 2 – Gasoline Law
• Chapter 3 – Diesel Fuel Law
• Chapter 4 – Liquefied Gas Law
• Chapter 5 – Pre-Audit Research
• Chapter 6 – Audit Planning
• Chapter 7 – Entrance Conference
• Chapter 8 – Inventories
• Chapter 9 – Purchases
• Chapter 10 – Sales
• Chapter 11 – Bonded Users, DD User, AG User
• Chapter 12 – Audit Write-Up
• Chapter 13 – Refund Claims
• Chapter 14 – Rules
• Chapter 15 – Petroleum Products Delivery Fee
• Chapter 16 – School Fund Benefit Fee
• Forms Appendix
• Glossary