67-4a-1003. Rules for conducting examination.
(1) The administrator may adopt rules governing procedures and standards for an examination under Section. 67-4a-1002 The rules may reference any standards concerning unclaimed property examinations promulgated by the National Association of Unclaimed Property Administrators.
(2) An examination under Sectionshall be performed under rules adopted under Subsection. 67-4a-1002 (1)
(3) If a person subject to examination under Sectionhas filed the reports required under Sectionand Sectionand has retained the records required by Section, the following rules apply: 67-4a-1002 67-4a-401 67-4a-1001 67-4a-404 the examination shall include a review of the person's records; the examination may not be based on an estimate unless the person expressly consents in a record to the use of an estimate; and the person conducting the examination shall consider the evidence presented in good faith by the person in preparing the findings of the examination under Section. 67-4a-1007