(1) The treasurer shall prescribe by rule procedures and standards for an examination under § 66-29-157, including procedures and standards for the use of an estimation, extrapolation, and statistical sampling during an examination.
(2) An examination under § 66-29-157 must be performed in accordance with procedures and standards adopted by rule under subsection (a) and with generally accepted examination procedures and standards applicable to unclaimed property examinations.
(3) If a person subject to examination under § 66-29-157 has filed all reports required by § 66-29-123 and has retained the records required by § 66-29-126, the following provisions apply: The examination must include a review of the person's records;
(4) The examination must not be based on an estimate unless the person expressly consents in a record to the use of an estimate; and
(5) The person conducting the examination shall consider all evidence presented by the person in good faith in preparing a report of the examination under § 66-29-162.