[PART VII.] REVIEW OF TAX CREDITS, EXCLUSIONS, AND DEDUCTIONS
§23-91 Review of certain credits, exclusions, and deductions under the income tax and financial institutions tax. (a) The auditor shall conduct a review of the tax credits, exclusions, and deductions listed in sections 23-92 to 23-96.
(b) In the review of a credit, exclusion, or deduction, the auditor shall:
(c) Based on the review, the auditor shall recommend whether the credit, exclusion, or deduction should be retained without modification, amended, or repealed.
The auditor may recommend that a credit, exclusion, or deduction be removed from review under sections 23-92 to 23-96. [L 2016, c 245, pt of §2; am L 2017, c 177, §14]