ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TAXATION OF CORPORATIONS
Inspection of records; examination of officers
Section 69. Every corporation taxable under this chapter, except a foreign corporation taxable under section twenty-one or twenty-three, shall, when required for the purposes of any tax submit its books to the inspection of the commissioner, and its treasurer and directors to examination on oath relative to all matters affecting the determinations to be made by said commissioner.