Taxpayer subject to audit may present additional evidence.
be amended to read as follows:
The secretary may perform audits of the books and records of any person subject to
tax in the chapters set out in § 10-59-1. Unless the secretary determines that delay may jeopardize
the collection of a tax, the secretary shall mail a notice of intent to audit at least thirty days before
commencement of the audit to the person to be audited. The thirty-day period may be waived by
mutual consent of both parties. Any documents or records required to be kept by law to evidence
reduction, deduction, or exemption from tax not prepared for presentation to the auditor within
sixty days from the commencement date of the audit do not have to be considered by the auditor
or the secretary.
However, additional pertinent papers or documents shall be considered if all the