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



 



Note



 



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