MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Audit Sampling Authorization Statute and Accompanying Regulation

Adopted in 2007, this model statute allows the state tax department to use statistical sampling techniques or other sampling techniques when necessary during audit. The accompanying regulation defines judgmental, probability and statistical sampling techniques.

Adopted Model

Audit Sampling Authorization Statute and Accompanying Regulation (PDF)

Document Library
  • Hearing Officer’s Report (PDF)
  • Exhibit A (COST) (PDF)
  • Exhibit B (Redlined) (PDF)
  • Exhibit C (Clean) (PDF)