TITLE 42
State Affairs and Government
CHAPTER 42-64.9
Mill Building and Economic Revitalization Act
SECTION 42-64.9-13
§ 42-64.9-13 Examination of taxpayer's
records.
The tax administrator and his or her agents, for the purpose of ascertaining
the correctness of any credit claimed under the provisions of this chapter, may
examine any books, paper, records, or memoranda bearing upon the matters
required to be included in the return, report, or other statement, and may
require the attendance of the person executing the return, report, or other
statement, or of any officer or employee of any taxpayer, or the attendance of
any other person, and may examine the person under oath respecting any matter
which the tax administrator or his or her agent deems pertinent or material in
determining the eligibility for credits claimed.
History of Section.
(P.L. 2004, ch. 277, § 1; P.L. 2004, ch. 284, § 1.)
