Section R15-10-703. Tax Periods Under Audit

A.      A taxpayer may apply for tax recovery for a tax period under audit only if the application for tax recovery contains all of the tax periods under audit that are within the liability period as defined by Laws 2015, First Regular Session, Chapter 10, §

19. The department shall reject as incomplete an application that contains less than all of the tax periods under audit that are within the liability period. A taxpayer shall not include on an application for tax recovery any tax periods occurring after the liability period, even if included in the tax periods under audit.

B.       For purposes of this Section, “tax periods under audit” means all of the tax periods

1.        that were included in:

a.         proposed assessments issued by the department that were mailed to the taxpayer at the same time;

b.        department requests for tax returns that were mailed to the taxpayer at the same time;

c.         department  requests   for   information   that   were mailed to the taxpayer at the same time; or

d.        department  requests  for  scheduling   an  audit  that were mailed to the taxpayer at the same time; and

2.        for which the taxpayer continues to have administrative or judicial appeal rights.

Historical Note

New Section made by emergency rulemaking at 17

A.A.R. 1864, effective August 31, 2011 for 180 days (Supp. 11-3). Emergency expired February 27, 2012. New Section made by emergency rulemaking at 21

A.A.R. 1830, effective August 19, 2015 for 180 days (Supp. 15-3).

EMERGENCY RULEMAKING