(a) The Commissioner of Taxation, or any authorized employee, is hereby authorized to examine the books, papers, records and Federal Income Tax Returns of any employer or of any taxpayer or person subject to, or whom the Commissioner believes is subject to, the provisions of this chapter, for the purpose of verifying the accuracy of any return made or, if no return was made, to ascertain the tax due under this chapter. Every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish, upon written request by the Commissioner or his or her duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Commissioner is hereby authorized to order any person presumed to have knowledge of the facts to appear before him or her and may examine such person, under oath, concerning any income which was or should have been returned for taxation hereunder or any transaction tending to affect such income, and for this purpose may compel the production of books, papers, records and Federal Income Tax Returns and the attendance of any person before him or her, whether as a party or a witness, whenever he or she believes such person has knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records and/or Federal Income Tax Returns, or the refusal to subject to such examination by any employer or person subject to, or presumed to be subject to, the tax, or by any officer, agent or employee of a person subject to the tax or required to withhold the tax, or the failure of any person to comply with the provisions of this section or any order or subpoena of the Commissioner authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 880.99.
(d) Any information gained as a result of any returns, investigations, hearings, records or verifications required or authorized by this chapter shall be confidential, except for official purposes which includes the exchanging of information with other tax authorities, or except in accordance with proper judicial order. No person shall divulge such information.
(e) Every taxpayer shall retain all records necessary to compute his or her tax liability for a period of five years from the date his or her return is filed or the withholding taxes are paid.
(Ord. 94-58. Passed 11-22-94; Ord. 2004-5. Passed 2-12-04.)