(a) The Income Tax Supervisor 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 Income Tax Supervisor 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 of the Income Tax Supervisor or his duly appointed agent or employee, the means, facilities and opportunity for making such examinations and investigations as are hereby authorized.
(b) The Income Tax Supervisor is hereby authorized to order any person presumed to have knowledge of the facts to appear before him, and may examine such person, under oath, concerning any income which was or should have been reported 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 those persons have knowledge of such income or information pertinent to the 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 or presumed to be 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 Income Tax Supervisor authorized hereby, shall be deemed a violation of this chapter.
(d) Any information gained as a result of any returns, investigations, verifications or hearings before the Income Tax Supervisor, required by this chapter or authorized by these rules and regulations, shall be confidential and no disclosure thereof shall be made except for official purposes or as ordered by a court of competent jurisdiction.
(e) Every taxpayer shall retain all records necessary to compute his tax liability for a period of five years from the date his return is filed or the withholding taxes are paid.
(Ord. 4173. Passed 12-9-03.)