§ 59-1-1002. Audit interviews.

(1) During any audit interview, the commission shall: (a) require reasonable scheduling of its audit interviews; (b) permit recording of audit interviews; (c) explain its audit and collection process before the first interview; and (d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney. (2) The commission may not require a taxpayer to bring an attorney or other representative to interviews.