42-2076. Audit results; documentation
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/az/title-42/42-2076A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.