Arizona Statutes

§ 42-2076 — Audit results; documentation

Arizona·Title 42 Arizona Revised Statutes·Ch. 2 TAXPAYER PROTECTION AND SERVICES·Art. 2 Taxpayers' Bill of Rights
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.

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