The business tax receiver may request such books
and accounting records as will enable him to determine the accuracy
of the taxpayer's return. The taxpayer claiming exemptions or exclusions
for any portion of his gross receipts must maintain complete records
of such items, otherwise, such claims will be disallowed.
The business tax receiver is authorized to examine
not only the books, papers and records of any taxpayer or supposed
taxpayer in order to verify the accuracy of any return made, or if
no return was made, to ascertain whether a tax should be imposed and,
if so, the amount of such tax. The business tax receiver is further
authorized to examine any person connected with any business concerning
any gross receipts of the business which were or should have been
returned for taxation, and for this purpose, may compel the production
of, inter alia, books, papers, records and the attendance before the
business tax receiver of all persons, whether as parties or witnesses,
believed to have knowledge of such business or gross receipts.
