1. (1) During any audit interview, the commission shall:

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

Amended by Chapter 302, 2025 General Session