Pennsylvania Statutes Title 24 P.S. Education § 581.41. Examination of books and witnesses; rules and regulations

(a) The board, or any employe authorized in writing by it, is hereby authorized to examine the books, papers and records of any resident in order to verify the accuracy of any return made, or, if no return was made, to ascertain and assess the tax imposed by this act. Every such resident is hereby directed and required to give to the board or its duly authorized employes, the means, facilities and opportunity for such examinations and investigations as are hereby provided and authorized. The board is hereby authorized to examine any person under oath concerning any property which was or should have been returned for taxation and to this end may compel the production of books, papers and records and the attendance of all persons, whether as parties or witnesses, whom it believes have knowledge of such property. In the event of the refusal of any taxpayer to permit the examination of his books and records, or upon his refusal to appear before the board or to testify, or in the event of his refusal to produce books, papers and records which the board has directed to be produced, the board may have recourse to the court of common pleas of said county, which court shall, upon cause shown, direct the attendance of witnesses and the production of such books, papers and records.

(b) The board is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this act, and the collection of the taxes, penalties and interest imposed by this act.

(c) The powers conferred by this act upon the board relating to the administration and enforcement of this act shall be in addition to, but not exclusive of, any other powers heretofore or hereafter conferred upon the said board by law.