§ 44-1-14.1 - Joint examinations of returns with other jurisdictions.
SECTION 44-1-14.1
§ 44-1-14.1 Joint examinations of returnswith other jurisdictions. – (a) The tax administrator may participate jointly with the secretary of thetreasury of the United States or the secretary's delegate, or with the propertax officer of any territory, state, or its political subdivision or with anyagent or agency designated under the laws of any territory, state, or itspolitical subdivision in the examination, verification, assessment, audit, orother activity to determine the proper tax liability due on any tax returnrequired to be filed with the administrator.
(b) The tax administrator may participate jointly with thetax officers in the examination, verification, assessment, audit, or otheractivity to determine the proper tax liability due on any tax return requiredto be filed with the Internal Revenue Service or with any territory, state, orits political subdivision to the extent that the tax of the federal governmentor of the territory, state, or its political subdivision is similar to a taximposed by this state.
(c) A certificate by the tax administrator that the tax ofthe federal government or of the other territory, state, or its politicalsubdivision is similar to a tax imposed by this state is prima facie evidenceof the similarity.