§ 6.1.403. Request for Financial Information.

(a)

In addition to a subpoena issued pursuant to Section 6-1.402(b), the Tax Collector may, at his or her discretion, send any person, whether as taxpayer, supposed taxpayer or witness, a written request for financial information relevant to verifying or redetermining any person's tax liability or tax-exempt status. "Financial information" shall include, but not be limited to, bank records, journals, ledgers and local, State and federal tax returns, and shall include relevant information regarding subsidiary or related accounts. The request shall be mailed to the person's last known address as indicated in the Tax Collector's records.

(b)

Each person to whom a written request for financial information has been sent pursuant to Subsection (a) of this section shall complete and return the form, with the information requested, to the Tax Collector within thirty (30) days of the date of the mailing of the written request. Said person shall provide such financial information that the Tax Collector has requested in writing.

(Added by Ord. 3266-C.S., § 2, effective 9-26-02)