### Question
How is the term State audit agency defined?


### Answer
The term **State audit agency** is defined in *26 U.S.C. § 6103* as the following:

> any State agency, body, or commission which is charged under the laws of the State with the responsibility of auditing State revenues and programs

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

