03. Rules for conducting examination. (a) The Administrator shall adopt rules governing procedures and standards for an examination under § 41-160.02, including rules for use of an estimation, extrapolation, and statistical sampling in conducting an examination. (b) An examination under § 41-160.02 shall be performed under rules adopted under subsection (a) of this section and with generally accepted examination practices and standards applicable to an unclaimed-property examination. (c) If a person subject to examination under § 41-160.02 has filed the reports required under §§ 41-154.01 and 41-160.01 and has retained the records required by § 41-154.04, the following rules apply: (1) The examination shall include a review of the person's records. (2) The examination may not be based on an estimate unless the person expressly consents in a record to the use of an estimate. (3) The person conducting the examination shall consider the evidence presented in good faith by the person in preparing the findings of the examination under § 41-160.07. (Nov. 13, 2021, D.C. Law 24-45, § 7060, 68 DCR 010163.)
District of Columbia Legal Code