Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 2. TAXPAYER PROTECTION AND SERVICES |
Article 2. Taxpayers' Bill of Rights |
Sec 42-2076. Audit results; documentation
Latest version.
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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.