R55. Investigative Powers of the Tax Commissioner  


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  • A. An employer, or supposed employer, and every taxpayer shall furnish, within 10 days following a request by the Commissioner, or his duly authorized agent, the means, facilities and opportunity for making examinations and investigations authorized by Section 311-55.

    B. SUBPOENA OF RECORDS AND PERSONS. The tax commissioner or any person acting in his capacity is authorized to examine any person under oath concerning any income which was, or should have been, returned for taxation, or any transaction tending to affect such income. The commissioner may compel the production of books, papers and records and the attendance of all persons before him, whether as parties or witnesses, whenever he believes such persons have knowledge of the facts concerning any supposed income or supposed transaction of the taxpayer.

    1) The tax commissioner may order the appearance before him, or his duly authorized agent, of any party whom he believes to have any knowledge of a taxpayer's income or withholdings or any information pertaining to the taxpayer under investigation, whether or not the individual so ordered has actual custody of the records of the taxpayer being investigated. The commissioner is specifically authorized to order the appearance of the local manager or representative of any taxpayer.

    2) Persons required to attend any hearings shall be notified not less than five days prior to the time of the hearing. The notice shall show the time and place of the hearing and what books, papers or records the witness is to make available at such hearing.

    3) The tax commissioner or his duly authorized agent shall serve this notice by personal delivery to the person named or by leaving the notice or mailing it to his usual place of business or residence.