Ariz. Rev. Stat. § 42-2076
Current through L. 2024, ch. 259
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.
A.R.S. § 42-2076