The Tax Administrator is hereby authorized to order any person, presumed to have knowledge of the facts, to appear at the office of the Tax Administrator and to examine this person, under oath, concerning any income which was or should have been returned for taxation, or withheld, or any transaction tending to affect this income. For this purpose, he or she may compel the production of books, papers, records, and federal income tax returns, and the attendance of all persons before him or her, whether as parties or witnesses, whenever he or she believes these persons have knowledge of the income or information pertinent to the inquiry.
(1982 Code, § 35.18) (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)