§ 53-48. Investigation of retailers' books.  


Latest version.
  • For the purposes of ascertaining the correctness of a return, for the purpose of determining the amount of tax due from any person or for the purpose of estimating the tax due from any taxpayer, the manager is empowered to examine any books, papers, records or memoranda bearing upon the matters required to be included in the return; and if the taxpayer refuses to cooperate in such examination, the manager may require the attendance of such taxpayer, or any officer or employee of such taxpayer, by subpoena issued under the hand of the manager, to give testimony and to produce any of the foregoing information in the possession or under the control of the individual, or of any person having knowledge of such sales.

(Ord. No. 666-81, § 1, 12-14-81)