(a) The tax administrator may at any time request further information from any person or from the officers and employees of any corporation that the tax administrator may deem necessary to verify, explain, or correct any return made in pursuance of the provisions of this chapter, and for the like purpose, the administrator or their authorized agent may examine the books of account of that person or corporation during business hours.
(b) [Deleted by P.L. 2025, ch. 183, § 1 and P.L. 2025, ch. 184, § 1.]