(A) The city may require any person who makes claim for refund of tax on motor vehicle fuel to furnish a statement, under oath, giving his or her occupation, description of the machines or equipment in which the motor vehicle fuel was used, the place where used and any other information as the city may require.
(B) The city may investigate claims and gather and compile any information in regard to the claims as it considers necessary to safeguard the city and prevent fraudulent practices in connection with tax refunds and evasions. The city may, in order to establish the validity of any claim, examine the books and records of the claimant for those purposes. The records shall be sufficient to substantiate the accuracy of the claim and shall be in a form and contain any information as the city may require. Failure of the claimant to maintain the records or to accede to the demand for the examination constitutes a waiver of all rights to the refund claimed on account of the transaction requested.
(Prior Code, § 35.065) (Ord. 1014, passed 7-19-1982)