Utah Statutes
§ 59-1-1002 — Audit interviews.
Utah·Title 59 Revenue and Taxation·Ch. 59-1 General Taxation Policies·Part 59-1-10 Taxpayer Bill of Rights
(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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Legislative History
Amended by Chapter 302, 2025 General Session
Nearby Sections
15
§ 59-1-1001
Statement of taxpayer rights.§ 59-1-1002
Audit interviews.§ 59-1-1003
Penalty waiver.§ 59-1-1004
Installment payments.§ 59-1-1005
Suits against commission and its employees.§ 59-1-101
Definitions.§ 59-1-103
Income Tax Surplus Restricted Account.§ 59-1-1101
Private collection of tax -- Fee.§ 59-1-1302
Definitions.