State Codes and Statutes

Statutes > Arizona > Title42 > 42-2076

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.

State Codes and Statutes

Statutes > Arizona > Title42 > 42-2076

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.


State Codes and Statutes

State Codes and Statutes

Statutes > Arizona > Title42 > 42-2076

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.