___________________ moved that SB 159 be amended as follows:
"
Section 1. That
§
10-59-7
be amended to read as follows:
10-59-7.
The secretary may perform audits of the books and records of any person subject to tax
in the chapters set out in § 10-59-1. Unless the secretary determines that delay may jeopardize the
collection of a tax, the secretary shall mail a notice of intent to audit at least thirty days before
commencement of the audit to the person to be audited. The thirty-day period may be waived by
mutual consent of both parties. Any documents or records required to be kept by law to evidence
reduction, deduction, or exemption from tax not prepared for presentation to the auditor within sixty
days from the commencement date of the audit do not have to be considered by the auditor or the
secretary
, unless good cause is shown for failure to present the documents and records within the
prescribed time period.