§ 150-1257. Audit; examination of records.

(a)

For the purpose of administering the provisions of this article, the director of the department of finance may annually cause to be made by any of his authorized assistants an examination of the books, records, papers, vouchers, accounts and documents of any person subject to the provisions of this article. Every telecommunications provider shall exhibit to the director or his authorized assistant all of the books, records, papers, vouchers, accounts and documents of the taxpayer to facilitate any such examination. The costs of any such examination shall be shared by the city and the taxpayer equally. A copy of any examination of the books, records, papers, vouchers, accounts and documents of taxpayers subject to this article shall be furnished to the director of the department of utilities of the city.

(b)

As soon as practicable after each return is filed under the provision of sections 150-1252 and 150-1255, the director of the department of finance shall cause it to be examined to determine its correctness.

(Code 1956, § 52-206)