Advanced Search

§42-64.9-13  Examination of taxpayer's records. –

Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

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.)