2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-2076 Audit results; documentation
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.
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