§ 150-634. Inspection of transportation company records—Authority of director.

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For the purpose of enforcing the collection of the tax levied by this article, the director may examine, at all reasonable hours, the books, records and other documents of all transportation companies, agencies or firms, operating in the city, whether such companies, agencies or firms conduct their business by truck, rail, water, airplane or otherwise, in order to determine what dealers, as provided in this article, are importing or otherwise shipping articles of tangible personal property which are liable for such tax.

(Code 1956, § 56-56)

State law reference

Similar provisions, R.S. 47:311.

                    
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