Intergovernmental Audit Act

[AI summary unavailable — showing source text] Permits a State, if permitted by its own laws, to designate the tax authorities of another State, or any commission or association of States, to conduct a tax audit of any business subject to the tax jurisdiction of one or more of the designating States. Permits an examining State to examine the books and records of account of any taxpayer or any business on behalf of any designating State or group of States for the purpose of obtaining information in order to make it possible for each such State to determine whether or not that State has jurisdiction to impose a tax liability or a collection and remittance requirement upon any taxpayer or any business.…