42-2076. Audit results; documentation
At the time when the department issues a deficiency assessment or denies all or part of a claim for refund, the department shall also provide the taxpayer and, if applicable, the taxpayer's authorized representative with a written explanation of all adjustments made, including the specific statutory, regulatory and judicial bases for the adjustments.
Section: Previous 42-2069 42-2070 42-2071 42-2072 42-2073 42-2074 42-2075 42-2076 42-2077 42-2078 42-2079 42-2101 42-2151 42-2152 42-2153 NextLast modified: October 13, 2016