Part 850 - LOCAL GOVERNMENT REVENUE RECAPTURE ACT AND CERTIFIED AUDIT PILOT PROGRAM
- Section 850.101 - Overview of the Local Government Revenue Recapture Act
- Section 850.105 - Nature and Scope of Certified Audit Pilot Program
- Section 850.110 - Definitions
- Section 850.115 - Participation in the Certified Audit Pilot Program
- Section 850.120 - Third Party Requirements
- Section 850.125 - Confidentiality Requirements for Third Parties
- Section 850.130 - Registration of Third Parties
- Section 850.135 - Qualified Practitioner Requirements
- Section 850.140 - Qualified Practitioner Registration and Training
- Section 850.145 - Examination
- Section 850.150 - Revocation of Qualified Practitioner Registration
- Section 850.155 - Notice of Engagement and Agreed-Upon Procedures
- Section 850.160 - Submission and Review of the Certified Audit Report
- Section 850.165 - Revocation of a Certified Audit in Progress
- Section 850.170 - Withdrawal from Certified Audit Pilot Program
- Section 850.175 - Extension of Audit Timeframe
- Section 850.180 - A Certified Audit is Initiated by the Taxpayer but not Completed
- Section 850.185 - Certified Audit Report Not Submitted Within Audit Timeframe
- Section 850.190 - Independence
- Section 850.195 - Penalties
- Section 850.200 - Detrimental Reliance