§ 3006. Procedures involving taxpayer interviews. (a) Recording of
interviews.

(1) Recording by taxpayer. Any officer or employee of the division of
taxation in connection with any in-person interview with any taxpayer
relating to the determination or collection of any tax, the
cancellation, revocation or suspension of a license, permit or
registration or the denial of an application for a license, permit or
registration shall, upon advance request of such taxpayer, allow the
taxpayer to make an audio recording of such interview at the taxpayer's
own expense and with the taxpayer's own equipment.

(2) Recording by division of taxation officer or employee. An officer
or employee of the division of taxation may record any interview
described in paragraph one of this subdivision if such officer or
employee:

(A) provides advance notice of such recording to the taxpayer, and

(B) upon request of the taxpayer, provides the taxpayer with a
transcript or copy of such recording, but only if the taxpayer provides
reimbursement for the actual cost of the transcription and reproduction
of such transcript or copy.

(b) Safeguards. (1) Explanation of processes. An officer or employee
of the division of taxation shall before or at an initial interview
provide to the taxpayer:

(A) in the case of an in-person interview with the taxpayer relating
to the determination of any tax, an explanation of the audit process and
the taxpayer's rights under such process, or

(B) in the case of an in-person interview with the taxpayer relating
to the collection of any tax, an explanation of the collection process
and the taxpayer's rights under such process,

(C) in the case of an in-person interview with the taxpayer relating
to the cancellation, revocation or suspension of a license, permit or
registration or the denial of an application for a license, permit or
registration, an explanation of the administrative hearing and judicial
review processes and the taxpayer's rights under such processes.

(2) Right of consultation. If the taxpayer clearly states to an
officer or employee of the division of taxation at any time during the
interview (other than an interview initiated by a subpoena to examine
and inspect witnesses or books, records or other papers) that the
taxpayer wishes to consult with an attorney, certified public
accountant, enrolled agent, or any other person permitted to represent
the taxpayer, such officer or employee shall suspend such interview
regardless of whether the taxpayer may have answered one or more
questions.

(c) Representatives holding power of attorney. Any attorney, certified
public accountant, an enrolled agent, or any other person permitted to
represent the taxpayer who is not disbarred or suspended from practice
and who has a written power of attorney executed by the taxpayer, may be
authorized by such taxpayer to represent the taxpayer in any interview
described in subdivision (a) of this section. An officer or employee of
the division may not require a taxpayer to accompany the representative
in the absence of a subpoena to examine and inspect the taxpayer or the
taxpayer's books, records or other papers. Such an officer or employee,
with the consent of the immediate supervisor of such officer or
employee, may notify the taxpayer directly that such officer or employee
believes such representative is responsible for unreasonable delay or
hindrance of a division of taxation examination or investigation of the
taxpayer.

(d) Section not to apply to certain investigations. This section shall
not apply to criminal investigations or investigations relating to the
integrity of any officer or employee of the division of taxation.

(e) For purposes of this section, any reference to tax shall also
include any associated penalty, addition to tax or interest imposed
under or pursuant to the authority of any tax.