| Duty to Testify or Bring Books or Papers.

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Effective: October 5, 1999

Latest Legislation: Senate Bill 3 - 123rd General Assembly

No officer, employee, or agent of a person subject to this chapter shall refuse to attend before the department of taxation when required to do so, or refuse to bring with the officer, employee, or agent and submit for inspection any books or papers of such person in the officer's, employee's, or agent's possession, custody, or control, or refuse to answer any questions put to the officer, employee, or agent concerning the organization, business, or property of such person.


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