Credit audit or refund denial; informal conference; notice.

Sec. 21a. If a taxpayer serves written notice upon the department within 60 days of the issuance of a credit audit or a refund denial, the taxpayer is entitled to an informal conference on the question in the same manner and under the same procedures provided for under section 21. History: Add. 2006, Act 5, Imd. Eff. Feb. 3, 2006