In-office review of refund claimant's or licensee's, records--Full field audit not precluded

10-47B-161 . In - office review of refund claimant's or licensee's, records--Full field audit not precluded.
The department may order an in - office review of a refund claimant or licensee's records in lieu of a full field audit. If an in - office review is ordered, the department shall provide all pertinent forms to the refund claimant or licensee with instructions for completion and return to the department. An in - office review does not preclude the ordering of a full field audit of the fuel user's records if discrepancies are found during the in - office review. The results of a field audit take precedence over any actions which result from the in - office review during the period being audited.