59-1-1002. Audit interviews.
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Effective 5/7/2025
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 an attorney or other representative to interviews.
Amended by Chapter 302 , 2025 General Session