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A. If, during an audit or investigation, any taxpayer or tax collector fails to make its books and records available for inspection by the department, then the comptroller may serve written notice by United States registered or certified mail or by personal service on the person being audited or investigated to produce the requested documents within 45 days from the date the notice is received. The comptroller may extend the 45-day time limit.
B. If the taxpayer or tax collector fails to provide the documents requested in subsection A of this section within the time so provided, then (1) the comptroller may issue a tax determination and assessment based on the best estimate of the person's tax liability, or (2) the comptroller may issue a subpoena requiring the attendance of any person having personal knowledge of any relevant facts and may issue subpoenas duces tecum for the production of books, records, papers or memoranda. In addition, the comptroller may issue a citation for each day beyond the 45-day time limit, or extension thereof, that the documents are not tendered and may request the city's corporation counsel to bring, or cause to be brought, an action to impose fines for disobeying or refusing to comply with a request made under this section. Fines shall be as provided for in Section 3-4-310 of this chapter.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)