The Tax Administrator, or any of his or her authorized agents, is authorized to examine the books, papers, records, and federal income tax returns of any employer, taxpayer, or any person subject to, or whom the Tax Administrator believes subject to, the provisions of this subchapter, for the purpose of verifying the accuracy of any withholdings due under this subchapter. Every employer, supposed employer, taxpayer, or supposed taxpayer, is directed and required to furnish, on written request of the Tax Administrator, or his or her duly-authorized agent or employees, the means, facilities, and opportunity for making these examinations and investigations as are hereby authorized.
(1982 Code, § 35.17) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)