§ 44-105. Rules and regulations of director; access to books and records.

Latest version.

The director shall have the power to make such rules and regulations as are reasonable and necessary to effectively collect the tax levied hereby, and shall upon reasonable notice have access to books and records necessary to enable him to determine the correctness of any report filed as required by this article and the amount of taxes due under the provisions of this article.

(Code 1968, § 44-95; Ord. No. 69-637, § 5, 4-23-69; Ord. No. 06-946, § 1, 9-13-06)

                    
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