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Article V – Administration

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(NOTICE: Both the Department of Revenue and the Town may perform audits of local taxpayers. Although many of the administrative procedures are the same, regardless of which entity is performing the audit, some differences will apply. To identify those differences, the words "State Administration and Audits" or "Local Audits" appear following the title of the Section. If the Section applies to audits performed by both the State and the Town, no notation appears.)