(a) General Rule. (1) Any notice to which this section applies shall describe the basis for, and identify the amounts, if any, of, the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in such notice.
(2) An inadequate description under this subsection shall not invalidate such notice.
(b) Notice to Which Section Applies. This section shall apply to:
(1) Any notice to be given by the director described in ยง 26-18-307;
(2) Any notice generated out of any information return matching program; and
(3) The first letter of the proposed deficiency which allows the taxpayer an opportunity for administrative review under this chapter.
Section: Previous 26-18-802 26-18-803 26-18-804 26-18-805 26-18-806 26-18-807 26-18-808 26-18-809 26-18-810 26-18-811 26-18-812 NextLast modified: November 15, 2016