18.1.2.220 Audits.

The Tax Office shall have authority at such times as deemed necessary to:

(a) Inspect and audit financial records of any taxpayer.

(b) Examine and investigate, with respect to taxpayers, places of business, equipment, facilities, tangible personal property, and the books, records, papers, vouchers, accounts, documents, and financial statements of any taxpayer, upon reasonable notice.

(c) Issue administrative subpoenas for any records, information, or testimony necessary or appropriate to determine compliance of any person with the terms of this Act.

(d) Assess any additional taxes, or interest, that may be identified as due as a result of such audit or investigation.