§ 31-36.1-12 - Inspection of books and records by administrator – Agreements with other jurisdictions for cooperative audits.
SECTION 31-36.1-12
§ 31-36.1-12 Inspection of books andrecords by administrator – Agreements with other jurisdictions forcooperative audits. – (a) The tax administrator and the administrator's authorized agents andrepresentatives may, at any reasonable time, inspect the books and records ofany motor carrier subject to the tax imposed by this chapter. The administratormay enter into agreements with the appropriate authorities of otherjurisdictions having statutes similar to this chapter for the cooperative auditof motor carrier reports and returns.
(b) In performing the audit or part of it, the officers andemployees of the other jurisdiction or jurisdictions shall be deemed authorizedagents of this state for that purpose, and the audits or parts of it shall havethe same effect as similar audits or parts of them made by the division oftaxation.