Enforcement powers and duties

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42111242-1112.  Enforcement powers and duties

In performing its duties pursuant to this article the department may:

1.  Examine any books, papers, records or memoranda bearing on the matters required to be included in the return of any taxpayer.

2.  Require from a taxpayer's consolidated return, filed under sections 1501 and 1502 of the United States internal revenue code copies of:

(a)  The first page.

(b)  Schedule J.

(c)  The company balance sheets.

(d)  The income statement spreadsheets.

3.  Require the attendance of the taxpayer or of any other person having knowledge in the premises and for such purposes may:

(a)  Take testimony.

(b)  Require material proof for its information.

(c)  Administer oaths.

4.  Issue subpoenas and subpoenas duces tecum, signed by the director or his designee, to be served on any person for the purposes of this section.421112

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