49-1034. Audits

(Conditionally Rpld.)

The director may require a person who is required to pay the tax under this article to appear, at reasonable times and on reasonable notice, at the director's office and produce such records and information as are specified in the notice to determine compliance with this article. The director shall audit the records of a sufficient number of taxpayers under this section to ensure general compliance with this article.

49-1034. Audits

(Conditionally Rpld.)

The director may require a person who is required to pay the tax under this article to appear, at reasonable times and on reasonable notice, at the director's office and produce such records and information as are specified in the notice to determine compliance with this article. The director shall audit the records of a sufficient number of taxpayers under this section to ensure general compliance with this article.