RTC §41133.2: (a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply: (1) The department shall identify all of the following: (A) The audit period cov

(a) If the department selects a service supplier’s or seller’s account for a managed audit, all of the following apply: (1) The department shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the service supplier or seller is to follow in determining any liability. (D) The records to be reviewed by the service supplier or seller. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the department may require for completion of the managed audit. (2) The service supplier or seller shall: (A) Examine its records and returns to determine if it has any unreported surcharge liability for the audit period. (B) Make available to the department for verification all computations and records and returns examined pursuant to subparagraph (A). (b) The information provided by the service supplier or seller pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the department may conduct.