The state auditor, any member of the commission, or any person designated by the commission may examine the books of any county officer charged with the collection and receipt of state taxes.
Utah Code § 59-2-1312
Examination of books of county officers by state officers
Repealed and Re-enacted by Chapter 3, 1988 General Session
Official source: Utah State Legislature. Reproduced from public-domain Utah statutes; confirm against the official source for the current text. Not legal advice.