Auditing

Act 16 of 1969, § 8, under FIRST CLASS CITY AND SCHOOL DISTRICT CORPORATE NET INCOME TAX ACT OF 1969.

Act 16 of 1969, § 8

Section 8. Auditing.--The books, records and applicable Commonwealth and Federal tax returns of corporations shall be subject to examination by any city or district official charged with the official duty of auditing, enforcing or collecting the taxes authorized by this act. The corporation is hereby charged with the responsibility of furnishing the means, facilities and opportunities for such audits.