1. REQUEST FOR FINANCIAL INFORMATION.

This is Sec. 6.5 of the San Francisco Business Code, titled “1. REQUEST FOR FINANCIAL INFORMATION..” It is part of Article 6, titled “COMMON ADMINISTRATIVE PROVISIONS.” It contains 1 laws.

(a) In addition to a subpoena issued pursuant to Section 6.4-1, the Tax Collector may, at his or her discretion, send any person, whether as taxpayer, alleged taxpayer, witness, or custodian of records, a written request for financial information relevant to verifying, determining or redetermining any person's tax liability or tax-exempt status. "Financial information" shall include, but not be limited to, bank records, journals, ledgers and local, State and federal tax returns, and shall include information regarding subsidiary, related, affiliated, controlled or controlling persons in possession of information relevant to the Tax Collector's inquiry. The request shall be mailed to the person's last known address as indicated in the Tax Collector's records.

(b) Each person to whom a written request for financial information has been sent pursuant to Subsection (a) of this Section shall complete and return the form, with the information requested, to the Tax Collector within 30 days of the date of the mailing of the written request, or by such other reasonable deadline as the Tax Collector may set forth in the written request. Said person shall provide such financial information that the Tax Collector, in writing, has requested.

History

(Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004)

§ 6.5-2.
PENALTIES FOR FAILURE TO RESPOND TO REQUEST FOR FINANCIAL INFORMATION