{"data":{"id":"us-az/a.r.s.-42-2076","jurisdiction":"us-az","citation":"A.R.S. § 42-2076","heading":"Audit results; documentation","body":"At the time when the department issues a deficiency assessment or denies all or part of a claim for refund, the department shall also provide the taxpayer and, if applicable, the taxpayer's authorized representative with a written explanation of all adjustments made, including the specific statutory, regulatory and judicial bases for the adjustments.","path":["Title 42 Taxation"],"source_url":"https://www.azleg.gov/ars/42/02076.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"0082641233908a31d9552a1cc02daf53d3980b648370b57e4139d2036203ae34","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-42-2075","next":"us-az/a.r.s.-42-2077"},"notice":"GroundRules: Original legal text. Not legal advice."}