Section 9702 - General powers of the Commissioner(a) In addition to other powers granted in this chapter, the Commissioner may: (1) extend, for cause shown by general rule or individual authorization, the time of filing any return for a period not exceeding three months on the terms and conditions as the Commissioner may require;(2) prescribe methods for determining the amount of receipts, amusement charges, and for determining which of them are taxable and which are nontaxable;(3) require any person required to collect tax to keep detailed records of all receipts, amusement charges, received, charged, or accrued, including those claimed to be nontaxable, and also of the nature, type, value, and amount of all purchases, sales, admissions, and other facts relevant in determining the amount of tax due and to furnish that information upon request to the Commissioner; and(4) publish and maintain, as the Commissioner deems necessary, lists of specific items of tangible personal property that are found to be exempt from tax under section 9741 of this title.(b) Any examination under oath conducted by the Commissioner may, in the Commissioner's discretion, be reduced to writing, and willful false testimony under oath shall be deemed perjury and be punishable as such.Amended by 2022 , No. 105, § 593, eff. 7/1/2022.Added 1969, No. 144, § 1, eff. 6/1/1969; amended 1973, No. 193 (Adj. Sess.), § 3, eff. 4/9/1974; 1975, No. 154 (Adj. Sess.), § 9, eff. date, see note below; 1983, No. 230 (Adj. Sess.), § 17(9); 1991, No. 186 (Adj. Sess.), § 29, eff. 5/7/1992.