[§231-10.5]  Closingaudit letters.  At the conclusion of a tax audit, the department shallprovide to the taxpayer a closing audit letter that shall confirm in writingthe department's position on each issue considered in the audit, and whichshall provide guidance on how the taxpayer may report such issues for postaudit years. [L 2009, c 166, pt of §16]

 

Note

 

  Applicability of 2009 amendment.  L 2009, c 166, §27.