US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 17
                              TAXATION OF FOREST
                          LANDS AND FOREST PRODUCTS
    63-1707.  EXAMINATION OF RECORDS. In order to properly administer the
provisions of this chapter, the state tax commission shall have the right at
reasonable times to examine the books, accounts and records of the landowner,
timber owner or forest products owner at the time of severance or harvest, or
party utilizing the logs or other forest products at the time of severance or
harvest as necessary to verify the reports required under the provisions of
this chapter and shall have the right to examine the source land.