[PART VI.] REVIEW OF TAX EXEMPTIONS, EXCLUSIONS, AND CREDITS
§23-71 Review of certain exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax. (a) The auditor shall conduct a review of the tax exemptions, exclusions, and credits listed in sections 23-72 to 23-81.
(b) In the review of an exemption, exclusion, or credit, the auditor shall:
(c) Based on the review, the auditor shall recommend whether the exemption, exclusion, or credit should be retained without modification, amended, or repealed.
The auditor may recommend that an exemption, exclusion, or credit be removed from review under sections 23-72 through 23-81. [L 2016, c 261, pt of §2; am L 2017, c 177, §3]