{"data":{"id":"us-ut/utah-code-59-1-1002","jurisdiction":"us-ut","citation":"Utah Code § 59-1-1002","heading":"Audit interviews.","body":"(1) During any audit interview, the commission shall:\n(a) require reasonable scheduling of its audit interviews;\n(b) permit recording of audit interviews;\n(c) explain its audit and collection process before the first interview; and\n(d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.\n(2) The commission may not require a taxpayer to bring an attorney or other representative to interviews.","path":["Title 59 Revenue and Taxation","Chapter 59-1 General Taxation Policies","Part 59-1-10 Taxpayer Bill of Rights"],"source_url":"https://le.utah.gov/xcode/Title59/Chapter1/59-1-S1002.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"24cece077e2a73e533f19343725228c5b011c32ebb57f8b026e8ad45646017c0","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-59-1-1001","next":"us-ut/utah-code-59-1-1003"},"notice":"GroundRules: Original legal text. Not legal advice."}