§ 11-2-6. RULES; ACCESS TO RECORDS.

Latest version.

(A)

The department may promulgate rules to effectively collect the tax imposed by this chapter.

(B)

Upon reasonable notice, a person responsible for collecting the tax shall give the department access to the records necessary to determine the accuracy of a report filed or the amount of tax due under this chapter.

Source: 1992 Code Section 5-3-5; Ord. 031204-10; Ord. 031211-11.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');