Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1601. In the collection of taxes

The Secretary of Revenue and the Auditor General, severally, and any agent appointed by either of them, is hereby authorized to examine the books and papers of any corporation, association, or individual, made taxable for State purposes by any act of Assembly, to verify the accuracy of any return or report made under the provisions of this act or any other act requiring the filing of such return or report.