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2015 SESSION

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SB 1177 Commissioners of the revenue; production of documents related to tax liability by taxpayer.

Introduced by: Thomas K. Norment, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Commissioners of the revenue; production of documents by taxpayer. Authorizes a commissioner of the revenue to require a taxpayer to produce documents related to his tax liability. Current law authorizes a treasurer to summon a taxpayer and require the production of documents, but authorizes a commissioner of the revenue only to summon a taxpayer.

SUMMARY AS INTRODUCED:

Commissioners of the revenue; production of documents by taxpayer. Authorizes a commissioner of the revenue to require a taxpayer to produce documents related to his tax liability. Current law authorizes a treasurer to summon a taxpayer and require the production of documents, but authorizes a commissioner of the revenue only to summon a taxpayer.