Utah § 59-1-1002 Audit interviews.

Utah Statutes

§ 59-1-1002 — Audit interviews.

Utah § 59-1-1002

Title 59Revenue and Taxation

Ch. 59-1General Taxation Policies

Part 59-1-10Taxpayer Bill of Rights

This text of Utah § 59-1-1002 (Audit interviews.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Utah Code Ann. § 59-1-1002 (2026).

Text

(1)During any audit interview, the commission shall:

(1)(a) require reasonable scheduling of its audit interviews;

(1)(b) permit recording of audit interviews;

(1)(c) explain its audit and collection process before the first interview; and

(1)(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.

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(1) During any audit interview, the commission shall:
(1)(a) require reasonable scheduling of its audit interviews;
(1)(b) permit recording of audit interviews;
(1)(c) explain its audit and collection process before the first interview; and
(1)(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.