3.45.060 Severance tax return verification | Kodiak Island Borough Code

3.45.060 Severance tax return verification.

Except for those harvesters who have filed under and fully complied with KIBC 3.45.040(E) and have paid all taxes when due, the finance director, or his designee, may:

A. Require a person engaged in natural resource extraction, production, or transportation, any agent or employee of the person, or the purchaser of natural resources taxed under this chapter to furnish any additional information reasonably necessary to compute the amount of the tax or to determine if a tax is due;

B. Examine the books, records, and files of any such person;

C. Conduct hearings and compel the attendance of witnesses and the production of books, records, and papers of any person; and

D. Make an investigation or hold any inquiry reasonably necessary to a disclosure of facts as to:

1. The amount of extraction or production of a natural resource of an extractor, producer, or seller;

2. The purchaser of the natural resource; and

3. Transportation of the resource. [Ord. 91-03 §2, 1991. Formerly §3.26.060].