Really??????? Where does it say that in the bill? The actual bill says just the opposite!
`(b) Examinations and Audits- The sales tax administering authority has the authority to conduct at a reasonable time and place examinations and audits of persons who are or may be liable to collect and remit tax imposed by this subtitle and to examine the books, papers, records, or other data of such persons which may be relevant or material to the determination of tax due.
However, as far as sales tax collection is concerned there must be a probable cause for the state tax authorities to even get to the point of inquiring about prior payment of tax under the provisions of presumption of innocence and lawful behaviour in the Principles of Interpretation as pointed out in #416.
Really??????? Where does it say that in the bill? The actual bill says just the opposite!
`(a) IN GENERAL- Any court, the Secretary, and any sales tax administering authority shall consider the purposes of this subtitle (as set forth in subsection (b)) as the primary aid in statutory construction.
`(b) PURPOSES- The purposes of this subtitle are as follows:
`(5) To provide for the administration of the tax law in a manner that respects privacy, due process, individual rights when interacting with the government, the presumption of innocence in criminal proceedings, and the presumption of lawful behavior in civil proceedings.