Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-37 - Motor Fuel Supplier Tax
Section 5703-37-02 - Sampling
Universal Citation: OH Admin Code 5703-37-02
Current through all regulations passed and filed through September 16, 2024
(A) As authorized pursuant to division (G) of section 5736.09 of the Revised Code, the tax commissioner hereby prescribes sampling methods for the tax imposed under section 5736.02 of the Revised Code that the commissioner may use in lieu of a complete examination of records. The sampling methods include, but are not limited to, the following:
(1) Statistical sampling. Statistical methods
of sampling are those procedures that utilize random selection and are capable
of projecting population values with a known reliability; and
(2) Non-statistical sampling. Non-statistical
sampling includes methods such as block sampling.
(B) The commissioner shall make a good faith effort to reach agreement with the supplier to select the most appropriate sampling methodology.
(1) The failure of the
commissioner to reach an agreement with the supplier does not preclude the
commissioner from sampling.
(2) In
accordance with section
5736.12 of the Revised Code, a
supplier that keeps records electronically is required to provide those records
electronically to the department of taxation upon the commissioner's
request.
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