Code of Alabama - Title 45: Local Laws - Section 45-44-244.35 - Examinations and investigations

Section 45-44-244.35 - Examinations and investigations.

The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of any return made, or if no return was made, to ascertain the amount of fees due. Each employer or licensee shall give to the revenue commissioner or to his or her designee, the means, facilities, and opportunity for the making of the examination and investigation. The revenue commissioner may examine any person under oath concerning any gross receipts which were or should have been shown in a return. The revenue commissioner may compel the production of books, papers, records, and the attendance of any person whom he or she believes to have knowledge of the gross receipts or compensation.

(Act 97-522, p. 912, § 6.)

Last modified: May 3, 2021