231-10.5 Closing audit letters. At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department’s position on each issue considered in the audit, and which shall provide guidance on how the taxpayer may report such issues for post audit years. [L 2009, c 166, pt of §16]

§231-10.5 Closing audit letters. At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department’s position on each issue considered in the audit, and which shall provide guidance on how the taxpayer may report such issues for post audit years. [L 2009, c 166, pt of §16]