Section 12-15-13.6-2 - Look back period(a) For an audit conducted under section 1(a) of this chapter, the audit look back period must be the previous three (3) state fiscal years.(b) For an audit described in section 1(b) of this chapter, the look back period must be the previous five (5) state fiscal years. This subsection expires December 31, 2025.Amended by P.L. 233-2023,SEC. 2, eff. 5/4/2023.Added by P.L. 196-2021,SEC. 3, eff. 7/1/2021.