Mississippi Administrative Code
Title 35 - Department of Revenue
Part 5 - Gaming
Subpart 01 - General
Chapter 01 - Authority of the Department of Revenue
Section 35-5-01-01-100
Current through September 24, 2024
The Commissioner of the Department of Revenue, or his designee, pursuant to Section 75-76-81 of the Gaming Control Act, shall have the authority to:
1. Conduct periodic audits or reviews of the books and records of licensees;
2. Review the accounting methods and procedures used by licensees;
3. Review and observe methods and procedures used by licensees to count and handle cash, chips, tokens, negotiable instruments, and credit instruments;
4. Examine all accounting and bookkeeping records and ledger accounts of the licensee or a person controlling, controlled by, or under common control with the licensee;
5. Examine the books and records of any licensee when conditions indicate the need for such action or upon the request of the Gaming Commission; and
6. Investigate each licensee's compliance with the Gaming Control Act and other regulations as it relates to taxes, internal controls or auditing procedures.
