§ 3-10-6 - Orders to produce evidence or permit examination.
SECTION 3-10-6
§ 3-10-6 Orders to produce evidence orpermit examination. – If any officer or employee of any person or any corporation refuses to give tothe tax administrator or his or her authorized agent any information reasonablynecessary for the determination of the tax assessed under this chapter, orrefuses to permit any examination of the books of that person or corporationreasonably necessary for the purpose, the administrator may take theproceedings set forth in § 44-11-24, and the district court is empoweredto proceed to hear and determine the matter and to issue any orders asauthorized by that section. A party aggrieved by an order of the court mayappeal that order to the supreme court in accordance with the procedurescontained in the rules of appellate procedure of the supreme court.