Provides deadlines for taxpayers under audit to comply with demands to produce documents and evidence. Authorizes the tax appeal court to preclude documents or information not produced pursuant to a demand from being introduced in evidence in a tax appeal or action under section 40-35 unless the failure was due to reasonable cause.

Statutes affected:
HB2487: 235-108, 236E-18.5, 237-39
Latest: 235-108, 236E-18.5, 237-39