§ 59-1-1002. Audit interviews.

Latest version.

(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 his attorney or other representative to interviews.

Enacted by Chapter 35, 1991 General Session

                    
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