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

AZ Rev Stat § 42-2076 (through 1st Reg Sess 51st Leg. 2013) What's This?

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.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.