Section 13-301 – Examination and Audit of Tax Returns

    A tax collector may examine or audit a tax return filed with the tax collector.

Section 13-302 – Determination and Enforcement

    (a)    To determine whether a tax return is correct or otherwise to enforce a provision of this article, a tax collector may:         (1)    examine any records or other data that may be relevant or material to the matters required to be included in a tax return;         (2)    conduct an investigation;         (3)    hold a hearing;         (4)    administer oaths;         (5)    take testimony and […]

Section 13-303 – Notice and Demand for Return

    If a person or governmental unit fails to file a tax return as required under this article, the tax collector shall mail the person or governmental unit a notice and demand for the return that requires the person or governmental unit:         (1)    for the sales and use tax, to file the return and to pay the […]

Section 13-304 – Compelling Filing of Returns

    If a person fails to comply with a notice and demand for a return the tax collector:         (1)    may compel the person to make the return; and         (2)    if the person fails to make the return, may file an appropriate action in a court of competent jurisdiction.