North Carolina § 105-164 - 30. Secretary or agent may examine books, etc.

§ 105-164. 30. Secretary or agent may examine books, etc.

For the purpose of enforcing the collection of the tax levied by this Article, the Secretary or his duly authorized agent is authorized to examine at all reasonable hours during the day the books, papers, records, documents or other data of all retailers or wholesale merchants bearing upon the correctness of any return or for the purpose of filing a return where none has been made as required by this Article, and may require the attendance of any person and take his testimony with respect to any such matter, with power to administer oaths to such person or persons. If any person summoned as a witness fails to obey any summons to appear before the Secretary or his authorized agent, or refuses to testify or answer any material question or to produce any book, record, paper, or other data when required to do so, the Secretary or his authorized agent shall report the failure or refusal to the Attorney General or the district solicitor, who shall thereupon institute proceedings in the superior court of the county where the witness resides to compel obedience to any summons of the Secretary or his authorized agent. Officers who serve summonses or subpoenas, and witnesses attending, shall receive like compensation as officers and witnesses in the superior courts, to be paid from the proper appropriation for the administration of this Article. In the event any retailer or wholesale merchant fails or refuses to permit the Secretary or his authorized agent to examine his books, papers, accounts, records, documents or other data, the Secretary may require the retailer or wholesale merchant to show cause before the superior court of the county in which said taxpayer resides or has its principal place of business as to why the books, records, papers, documents, or data should not be examined and the superior court shall have jurisdiction to enter an order requiring the production of all necessary books, records, papers, documents, or data and to punish for contempt any person who violates the order. History (1957, c. 1340, s. 5; 1973, c. 476, s. 193; 1998-98, s. 52; 2013-414, s. 1(g); 2016-5, s. 3.16.) Editor's Note. - Session Laws 1998-98, s. 52, effective August 14, 1998, redesignated Division VI as Part 6. Effect of Amendments. - Session Laws 2013-414, s. 1(g), effective August 23, 2013, in the first paragraph, in the first sentence, substituted "is authorized to" for "is hereby specifically authorized to" and "filing a return" for "making a return"; in the second sentence, substituted "witness fails" for "witness shall fail," "refuses to" for "shall refuse to," "the Secretary or his authorized agent shall report the failure or refusal to" for "such failure or refusal shall be reported to"; and in the second paragraph, substituted "fails or refuses to permit the Secretary or his authorized agent to examine his" for "shall fail or refuse to permit examination of his," other data, the Secretary may require the retailer" for "other data by the Secretary or his authorized agents as aforesaid, the Secretary shall have the power to proceed by citing said retailer," and "any person who violates the order" for "of such order any person violating the same," and made minor stylistic changes. Session Laws 2016-5, s. 3.16, effective May 11, 2016, substituted "books, records, papers, documents, or data" for "books, records, papers, or documents" twice in the second paragraph. § 105-164.31: Repealed by Session Laws 2009-451, s. 27A.3(o), effective August 7, 2009.