(1) (a) The administrator may adopt rules governing procedures and standards for an examination under Section 67-4a-1002. (b) The rules may reference any standards concerning unclaimed property examinations promulgated by the National Association of Unclaimed Property Administrators.

(a) The administrator may adopt rules governing procedures and standards for an examination under Section 67-4a-1002.

(b) The rules may reference any standards concerning unclaimed property examinations promulgated by the National Association of Unclaimed Property Administrators.

(2) An examination under Section 67-4a-1002 shall be performed under rules adopted under Subsection (1).

(3) If a person subject to examination under Section 67-4a-1002 has filed the reports required under Section 67-4a-401 and Section 67-4a-1001 and has retained the records required by Section 67-4a-404, the following rules apply: (a) the examination shall include a review of the person's records; (b) the examination may not be based on an estimate unless the person expressly consents in a record to the use of an estimate; and (c) 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.

(a) the examination shall include a review of the person's records;

(b) the examination may not be based on an estimate unless the person expressly consents in a record to the use of an estimate; and

(c) 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.