Audits of Taxpayers
- Section 360.700 - Contact to schedule appointment; contents of auditor's letter; period covered by audit; written request for extension of commencement date or estimated completion date; consequences of failure to provide necessary records
- Section 360.702 - Taxpayer's reliance on written advice; review of documentation by Director and recommendation to Commission regarding waiver of tax, interest or penalty
- Section 360.704 - Letter to taxpayer addressing audit issues upon completion of audit
- Section 360.706 - Notice of deficiency determination; petition for redetermination; extension for filing petition; Department review; use of hearing officer; prehearing statement; extension for filing prehearing statement; notice of hearing; withdrawal of petition