§ 3-64-080 — Comptroller - Powers and duties

3-64-080 Comptroller - Powers and duties.

The comptroller is hereby empowered to adopt, promulgate and enforce rules and regulations relating in any way to the administration and enforcement of this chapter, including provisions for the reexamination, correction, and amendment of all returns. The comptroller or any agent or employee designated in writing by him, is hereby authorized to examine the books and records of any taxpayer during regular business hours, in order to verify the accuracy of any return made, or if no return was made to ascertain the surcharge imposed by this chapter, and also may conduct investigations and issue subpoenas to any person in order to accomplish these tasks. (Prior code § 189.1-8; Added Coun. J. 12-6-89, p. 9623; Amend Coun. J. 9-10-97, p. 51631; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)