231-82 Special enforcement section; functions, powers, and duties.
§231-82 Special enforcement section; functions, powers, and duties. The special enforcement section shall have the following functions, powers, and duties: (1) Investigate reported or suspected violations of tax laws for civil enforcement purposes, including through covert means, with a stated priority of investigating cash-based businesses as defined in section 231-93; (2) Enforce the tax laws […]
231-83 Investigators and personnel, appointment and power.
§231-83 Investigators and personnel, appointment and power. (a) The director of taxation may appoint, commission, or detail to the special enforcement section one or more persons as investigators, investigator assistants, and other support staff as the exigencies of the public service may require. Investigators may be legal or accounting professionals; provided that their primary duty […]
231-84 Right to inspection of books, records, and premises; warrants and writs; levy and seizure.
§231-84 Right to inspection of books, records, and premises; warrants and writs; levy and seizure. (a) Upon presenting credentials, the special enforcement section may examine any books, papers, records, and any article or item of business transacted of any person engaged in business in this State to verify the accuracy of the reporting and payment […]
231-85 Identification of cash economy cases; retention of funds.
§231-85 Identification of cash economy cases; retention of funds. Notwithstanding any law to the contrary, each fiscal year, the special enforcement section may identify any taxpayer, assessment, investigation, or collection matter as a matter of the special enforcement section. All revenues collected from special enforcement section matters shall be deposited into the tax administration special […]
231-86 Violent interference with a tax official.
§231-86 Violent interference with a tax official. Any person who interferes, hinders, obstructs, prevents, or impedes any investigator or employee of the department with violence or threat of violence, shall be guilty of a class C felony and, upon conviction, shall be subject to one or any combination of the following: (1) A fine of […]
231-81 Special enforcement section; created.
§231-81 Special enforcement section; created. [(a)] There is created within the department of taxation the special enforcement section to carry out civil enforcement efforts as directed by the director of taxation. The director may staff the section as the exigencies of the public service may require. [(b)] The department of taxation shall report to the […]