§ 44-53-7 - Records on property subject to levy.
SECTION 44-53-7
§ 44-53-7 Records on property subject tolevy. – If a levy has been made or is about to be made on any property, or right toproperty, any person having custody or control of any books or records,containing evidence or statements relating to the property, or right toproperty subject to levy, shall, upon demand of the tax administrator, exhibitthe books or records to the tax administrator.