(a) The Administrator, or any duly authorized agent, 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 who the Administrator believes is subject to the provisions of this Taxation Code for the purposes of verifying the accuracy of any return made, or, if no return was made, to ascertain the tax due under this Code, and every such employer, supposed employer, taxpayer or supposed taxpayer is hereby directed and required to furnish upon written request by the Administrator, or his duly authorized agent or employee at the reasonable time and place designated, the opportunity for making such examinations and investigations as are hereby authorized.
(b) The 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 may 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) No person upon written order shall fail to appear before the Administrator or his authorized agent on the date, time and place designated in the written order.
(Ord. 53-2004. Passed 12-6-04.)