HB 3088 - DIGEST

     Requires the process to include:  (1) Notice to the taxpayer regarding the process and the taxpayer's rights and obligations;

     (2) a means for postaudit input from the taxpayer before final action by the department, including timely delivery in writing of the preliminary postaudit report; and

     (3) information regarding the taxpayer's rights and recourse if the process is violated by the department.