5222

(a) Tax returns filed under this chapter on which the tax has been revised or determined by the Collection Center shall constitute public documents, however, they shall not be subject to inspection, except as provided below.\n(b) Tax returns shall be subject to inspection only by regulatory provision of the Governing Board of the Collection Center after showing just cause therefor.\n(c) The Governing Board of the Collection Center shall prescribe the regulatory provisions under which the inspection of the tax returns may be carried out.\n(d) Whenever a tax return is subject to inspection by any person, a certified copy of the same will be issued to said person, upon their request, under the rules and regulations prescribed by the Governing Board of the Collection Center which will fix a reasonable fee to furnish said copy.\nHistory —Aug. 30, 1991, No. 83, § 6.22.