§ 4.04.490. Investigatory powers.

Latest version.

For the purpose of ascertaining the correctness of a return or for the purpose of determining the amount of tax due from any person, the director of finance or the director's duly authorized deputies may hold investigations and hearings concerning any matters covered by this chapter, and may examine any relevant books, papers, records or memoranda of any such person, and may require the attendance of such person, or any officer or employee of such person, or of any person having knowledge of such sales, and may take testimony and require proof for his or her information. The director of finance and duly authorized deputies shall have power to administer oaths to such persons.

(Code 1981, § 2-4-34; Code 1993, § 4.04.490)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');