§ 105-164.30. Secretary or agent may examine books, etc. - North Carolina Statutes

Part 6. Examination of Records.

§ 105‑164.30.  Secretaryor agent may examine books, etc.

For the purpose of enforcingthe collection of the tax levied by this Article, the Secretary or his dulyauthorized agent is hereby specifically authorized and empowered to examine atall reasonable hours during the day the books, papers, records, documents orother data of all retailers or wholesale merchants bearing upon the correctnessof any return or for the purpose of making a return where none has been made asrequired by this Article, and may require the attendance of any person and takehis testimony with respect to any such matter, with power to administer oathsto such person or persons. If any person summoned as a witness shall fail toobey any summons to appear before the Secretary or his authorized agent, orshall refuse to testify or answer any material question or to produce any book,record, paper, or other data when required to do so, such failure or refusalshall be reported to the Attorney General or the district solicitor, who shallthereupon institute proceedings in the superior court of the county where suchwitness resides to compel obedience to any summons of the Secretary or hisauthorized agent. Officers who serve summonses or subpoenas, and witnessesattending, shall receive like compensation as officers and witnesses in thesuperior courts, to be paid from the proper appropriation for theadministration of this Article.

In the event any retailer orwholesale merchant shall fail or refuse to permit examination of his books,papers, accounts, records, documents or other data by the Secretary or hisauthorized agents as aforesaid, the Secretary shall have the power to proceedby citing said retailer or wholesale merchant to show cause before the superiorcourt of the county in which said taxpayer resides or has its principal placeof business as to why such books, records, papers, or documents should not beexamined and said superior court shall have jurisdiction to enter an orderrequiring the production of all necessary books, records, papers, or documentsand to punish for contempt of such order any person violating the same. (1957,c. 1340, s. 5; 1973, c. 476, s. 193; 1998‑98, s. 52.)