[§231-84]  Right to inspection ofbooks, records, and premises; warrants and writs; levy and seizure.  (a) Upon presenting credentials, the special enforcement section may examine anybooks, papers, records, and any article or item of business transacted of anyperson engaged in business in this State to verify the accuracy of thereporting and payment of the taxes imposed by law.  Every person in possessionof any books, papers, records, or articles or items of business transacted, andthe person's agents and employees, shall provide the special enforcementsection the means, facilities, and opportunities for the examinations uponrequest, to the extent reasonably possible under the circumstances.

(b)  The special enforcement section mayinspect the operations, premises, and storage areas of any person engaged inbusiness in this State during regular business hours.

(c)  The special enforcement section mayinspect the operations, premises, and storage areas of any person engaged inbusiness in this State at any time, without notice, upon the issuance of awarrant or writ of entry based upon probable cause of a violation under title14.  The determination of probable cause for purposes of this section shall bemade based upon the standard of probable cause for an administrative or civilsearch or seizure.  Application for a search warrant or writ of entry underthis section shall be made by making a declaration, under oath, which includesthe following:

(1)  The taxpayer's form of business;

(2)  The taxpayer's interest in and address of thepremises sought to be searched;

(3)  Whether permission to search the premises hasbeen requested in advance of requesting the warrant or writ;

(4)  The particular books, records, items, articles,assets, or contraband reasonably believed to be on the premises; and

(5)  The alleged violation reasonably believed to haveoccurred, including nonpayment of taxes; and, if searching or seizing infurtherance of collection, identification of the assets reasonably believed tobe on the premises.

The special enforcement section may apply tothe circuit court where the person is located for issuance of such warrant orwrit.  The special enforcement section may execute warrants or writs of entry. Any police officer, criminal investigator, or deputy sheriff of this State orany county shall be required to render assistance and aid to the specialenforcement section in executing warrants and writs, upon request.  Criminallaw enforcement agencies that assist the special enforcement section may becompensated, as determined by the director; provided that no person or agencyshall be compensated on the basis of a specific percentage or fraction of themoney collected from taxpayers.

(d)  The special enforcement section's abilityto inspect shall include inspection of all statements, books, papers, andrecords in whatever format, including electronic format, articles or items ofbusiness transacted, including inventory, supplies, stock, and cash on hand,pertaining to the sales or other business activities of any person to verifythe accuracy of the reporting and payment of taxes imposed by law.

(e)  The special enforcement section may seizeand levy any assets in the custody or control of any person pursuant to thischapter, and subject to all rights of appeal set forth herein. [L 2009, c 134,pt of §2]