Where a tax official requests a related agency to view or copy papers on the sale, registration or status of taxable items for imposing and collecting acquisition tax and property tax, must the agency cooperate?
General information · Not legal advice
Material to check
In practice material of this kind, we read the tax official's request to the related agency, which taxable items and which documents on sale, registration or other current status it names, and the papers the agency actually provided or refused.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the provision at its word: where a tax official seeks to impose and collect acquisition tax and property tax, and requests a related agency for viewing or copying of documents on the sale, registration or other current status of taxable items such as land and buildings, that agency must cooperate.
Another reading stresses what the provision does not say: it leaves open what cooperation involves — how quickly the agency must respond, on what terms copying is provided, and which bodies count as the related agency — so the duty is stated but its scope is not defined here.
Your judgment
How could the file show that the documents requested bear on a taxable item and were sought for imposing or collecting the two named taxes?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to specify the manner, timing or cost of the requested viewing and copying, or if an authoritative decision clarifies which agencies count as related agencies and what their duty to cooperate requires.