2006 Utah Code - 59-1-1002 — Audit interviews.

     59-1-1002.   Audit interviews.
     (1) During any audit interview, the commission shall:
     (a) require reasonable scheduling of its audit interviews;
     (b) permit recording of audit interviews;
     (c) explain its audit and collection process before the first interview; and
     (d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.
     (2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.

Enacted by Chapter 35, 1991 General Session