HERBERT R. O'CONOR, GOVERNOR. 479

showing information respecting the business of any or all per-
sons related to the corporation. The Comptroller may require
such report to show in detail the record of transactions be-
tween such corporation and any or all such related persons.

230. Copy of Federal Return may be Required. Whenever
in the opinion of the Comptroller it is necessary to examine
the Federal income tax return or a copy thereof, of any tax-
payer in order properly to audit the returns of such tax-
payer, the Comptroller shall have the right to compel the tax-
payer to produce for inspection a copy of such return and all
statements and schedules in support thereof.

231. Information Returns. Every person subject to the
jurisdiction of this State in whatever capacity acting, includ-
ing lessees or mortgagors of real or personal property, fi-
duciaries, partnerships, and employers making payment of
dividends, interest, rent, salaries, wages, premiums, annuities,
compensations, remunerations, emoluments or other income
shall render such returns thereof to the Comptroller as may
be prescribed by rules and regulations of the Comptroller.

232. Verification of Returns. Every return filed by an in-
dividual shall be signed by the taxpayer and every corpora-
tion or partnership return required by this sub-title shall have
annexed thereto a statement duly signed by the President,
Vice-President, Secretary, Treasurer, Assistant Secretary or
Assistant Treasurer, or a statement duly signed by a mem-
ber of the partnership, to the effect that the statements con-
tained therein are true. The Comptroller may require a
further or supplemental return under this sub-title to contain
further information and data necessary for computation of the
tax herein provided.

233. Secrecy of Returns. (1) Except in accordance with
proper judicial or legislative order and except to an officer
of the State having a right thereto in his official capacity,
it shall be unlawful for any officer or employee to divulge
or make known in any manner the amount of income or any
particulars set forth or disclosed in any return under this
sub-title.

(2) In the event the United States Government or any other
State allows this State's officials to examine its income tax
returns, or any class thereof, then this State upon application
by the proper authorities of the United States or such other
State, to the Comptroller, shall allow the proper officials of
the United States Government or of such other State, whose
official duties require them to make such inspection, to in-