Summons

(1) A summons shall be served by an attested copy delivered in hand to the person to whom it is directed, or left at his last and usual place of abode. The certificate of service of the summons, signed by the person serving it, shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty. The commissioned officers and employees of the Department of Revenue authorized to issue a summons are also authorized to serve a summons issued under such section. While the authority to issue a summons may not be redelegated, the authority to serve a summons may be redelegated by any officer or employee who is authorized to issue a summons. However, the authority to serve a summons may be redelegated only to such employees of the Department of Revenue who are duly commissioned as officers or employees thereof by the Commissioner of Revenue and have authority to perform all duties conferred upon such officers under all laws and regulations administered by the Department of Revenue, including the authority to investigate, and to require and receive information as to all matters relating to TAX ENFORCEMENT PROCEDURES ACT CHAPTER 1320-02-01 such laws and regulations. It is recommended, but not required, that all such officers display their commission or credentials to any person upon whom a summons is served by them. (2) The time and place of examination shall be such time and place as may be fixed by any commissioned officer or employee of the Department of Revenue as are reasonable under the circumstances. The date fixed for an appearance before an officer of the department shall be not less than 10 days from the date of service of the summons. No taxpayer shall be subjected to unnecessary examinations or investigations. Only one examination of a taxpayer’s books of account shall be made for each taxable year with respect to any one specific tax liability unless the taxpayer requests otherwise or unless an authorized officer of the department, after investigation, determined there is a compelling reason therefore and notifies the taxpayer in writing that an additional examination with respect to any one or more tax liabilities is necessary and states the reason in the notification. There shall, however, be no review of the decision of the examining or investigating officer except that which may be afforded informally by the Commissioner of Revenue in his discretion or in a formal manner as may otherwise be required by law. (3) Whenever any person summoned hereunder neglects or refuses to obey such summons, or to produce books, papers, records, or other data, or to give testimony, as required, the Commissioner through his attorneys may apply to the chancery court for the division within which the person so summoned resides or is found for an attachment against him as for a contempt. It shall be the duty of the chancellor to whom application is made, as provided hereinabove, to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person and upon his being brought before the court to proceed to a hearing of the case. Upon such hearing the chancellor shall have power to make such orders as he shall deem proper, not inconsistent with the law for the punishment of contempt, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience. Any commissioned officer or any employee of the Department of Revenue may, in the performance of his official duty, enter in the daytime any building or any place where any articles or objects subject to tax are made, produced, kept or distributed, or where records relating thereto are kept, so far as it may be necessary for the purpose of examining said articles or objects or the records relating thereto; and may also enter at night any such building or place, while open, for a similar purpose.