§842-12  Inspection of tax records by chiefs
of police.  The chiefs of police of the several counties or their
authorized representatives may apply to any judge for an order allowing
inspection and examination of the tax returns and records on file with the
department of taxation of persons suspected of willful failure to pay or report
taxes, provided that such order shall issue only upon a showing of probable
cause. [L 1972, c 71, pt of §2]