§11-15B-33 State administration of local sales and use taxes.
§11-15B-33. State administration of local sales and use taxes.
The tax commissioner shall conduct, or authorize others to conduct on his or her behalf, all audits of sellers registered under the streamlined sales and use tax agreement for compliance with the sales and use tax laws of this state and the sales and use tax laws of its local jurisdictions. A local jurisdiction may not conduct independent sales or use tax audits of sellers registered under the streamlined sales and use tax agreement.