ARSD § 64:01:01:28 — Audit review

Prior to the issuance of a
certificate of assessment, the department shall furnish a taxpayer with a
proposed list of taxable items. The taxpayer may review these lists. The
department, in its discretion, may hold a closing conference telephonically if
a closing conference is requested by the taxpayer. At the closing conference
the taxpayer may object to any of the proposed taxable items listed.