San Francisco County Municipal Code § 6.5 Common Administrative Provisions

New Ordinance Notice Publisher's Note: This section has been AMENDED by new legislation (Ord. 224-23 , approved 11/3/2023, effective 12/4/2023). The text of the amendment will be incorporated under the new section number when the amending legislation is effective.

(a) In addition to a subpoena issued pursuant to Section 6.4-1, the Tax Collector may, at the Tax Collector’s discretion, send any person, whether a taxpayer, alleged taxpayer, witness, or custodian of records, a written request for financial information or other information relevant to verifying, determining or redetermining any person’s tax liability or tax-exempt status. “Financial information” shall include, but not be limited to, bank records, journals, ledgers, and local, state, and federal tax returns, and shall include information regarding subsidiary, related, affiliated, controlled, or controlling persons in possession of information relevant to the Tax Collector’s inquiry. “Other information” shall include any information that is not financial information. The request shall be mailed to the person’s last known address as indicated in the Tax Collector’s records. (b) Each person to whom a written request for financial information or other information has been sent pursuant to subsection (a) of this Section 6.5-1 shall complete and return the form, with the information requested, to the Tax Collector within 30 days of the date of the mailing of the written request, or by such other reasonable deadline as the Tax Collector may set forth in the written request. Said person shall provide such financial information or other information that the Tax Collector, in writing, has requested. (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021; Ord. 224-23, File No. 230898, App. 11/3/2023, Eff. 12/4/2023)

FINANCIAL INFORMATION. Any persons, including taxpayers, alleged taxpayers, witnesses, or custodians of records, who fail to respond to the Tax Collector's written request for financial information shall be subject to any penalties and sanctions provided by law, including but not limited to the penalties and sanctions provided in Section 6.17-3 or Section 6.17-3.1, as applicable. (Added by Ord. 18-98, App. 1/16/98; amended by Ord. 26-04, File No. 031990, App. 2/19/2004; Ord. 291-10, File No. 101099, App. 11/18/2010; Ord. 207-20, File No. 200759, App. 10/9/2020, Eff. 11/9/2020)