(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 the tax 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 of Taxation, or his duly authorized agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Commissioner of Taxation is hereby authorized to order any person presumed to have knowledge of the facts to appear before him and examine such person, under oath, concerning any income which was or should have been returned for taxation 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 all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of such income or information pertinent to such inquiry.
(c) The refusal to produce books, papers, records and federal income tax returns, or the refusal to submit 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 tax, or the failure of any person to comply with the provisions of this section or with an order or subpoena of the Commissioner of Taxation authorized hereby, shall be deemed a violation of this chapter, punishable as provided in Section 890.99.
(d) Any information gained as the result of any returns, investigations, hearings or verifications required or authorized by this chapter shall be confidential. No person shall disclose such information except in accordance with a proper judicial order or in connection with the performance of that person’s official duties or the official business of the City of Trenton as authorized by this chapter. The Tax Commissioner may furnish copies of returns filed under this chapter to the Internal Revenue Service. In addition to the penalty provided in Section 890.99, any employee of the City who violates the provisions of this section relative to the disclosure of confidential information is guilty of an offense punishable by immediate dismissal.
(e) Every taxpayer shall retain all records necessary to compute his tax liability for a period of six years from the date his return is filed, or the withholding taxes are paid.
(Ord. 05-2014. Passed 3-6-14.)