Section TAX.01.07 — Examination And Audits

(a) The Tax Commission may make an inquiry and/or proceed with an examination under summons, including the taking of testimony as set forth in the Tax Regulations in the following circumstances:

(1) for the purpose of an assessment or the making of a required return where none has been made;

(2) to determine the correctness of any return;

(3) to determine the liability of any person for taxes;

(4) to determine the liability of any transferee or fiduciary of any person for tax purposes; or

(5) to collect any tax liability.