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Current as of March 08, 2022 | Updated by FindLaw Staff
A. The taxpayer or the taxpayer's representative shall furnish written findings of the managed audit to the director.
B. The director shall review the written findings and may examine records and perform other reviews that the director deems necessary to verify that the managed audit substantially conformed to the terms of the managed audit agreement. After performing the review under this subsection, the director shall accept or reject the findings of the managed audit and issue a notice of determination.
C. If the director accepts the managed audit findings, the director shall assess any deficiency or issue any refund that results from the managed audit pursuant to § 42-2304 in the manner described by §§ 42-1108 and 42-1118.
D. If the managed audit results in a notice of determination that the taxpayer disputes or if the director rejects the findings of the managed audit, the taxpayer may appeal the notice of determination. The taxpayer has the same appeal rights under this section as if the department conducted the audit.
E. The taxpayer and director may agree to a closing agreement under § 42-1113 to resolve any issues or amounts that are disputed.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-2303. Managed audit operations; appeal - last updated March 08, 2022 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-2303/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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