### Question
How does the law define State audit agency?


### Answer
Under *26 U.S.C. § 6103*, **State audit agency** is defined as:

> 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**

