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For the purpose of ascertaining the correctness of a return or for the purpose of determining the amount of tax due from any person under this article, the finance director or his or her duly authorized representative may hold investigations and hearings concerning any matters covered by this article 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 or other taxable transactions and may take testimony and require proof for his or her information. The finance director and his or her duly authorized representatives shall have power to administer oaths to such persons. (Code 1979, § 36-28)