Section 26-18-806 - Content of tax due, deficiency, and other notices(a)General Rule.(1) Any notice to which this section applies shall:(A) Describe the basis for the tax due and any interest, additional amounts, additions, and assessable penalties;(B) Identify the amounts, if any, of the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in the notice; and(C) Provide contact information for the taxpayer to use if the taxpayer wants to obtain his or her tax records, including without limitation the facts and evidence supporting the proposed deficiency, from the Department of Finance and Administration.(2) An inadequate description under this subsection shall not invalidate such notice.(b)Notice to Which Section Applies. This section shall apply to: (1) Any notice to be given by the Secretary of the Department of Finance and Administration described in § 26-18-307;(2) Any notice generated out of any information return matching program; and(3) The first letter of the proposed deficiency which allows the taxpayer an opportunity for administrative review under this chapter.Amended by Act 2017, No. 881,§ 2, eff. 8/1/2017.