(a) Las planillas rendidas bajo este capítulo sobre las cuales la contribución ha sido revisada o determinada por el Centro de Recaudación, constituirán documentos públicos, y sin embargo no estarán sujetas a inspección, excepto según más adelante se provee.
(b) Las planillas estarán sujetas a inspección solamente por disposición reglamentaria de la Junta de Gobierno del Centro de Recaudación previa demostración de justa causa para ello.
(c) La Junta de Gobierno del Centro de Recaudación prescribirá las disposiciones reglamentarias bajo las cuales se podrá realizar la inspección de las planillas.
(d) Siempre que una planilla estuviere sujeta a la inspección de cualquier persona se expedirá, a solicitud, copia certificada de la misma a dicha persona bajo las reglas y reglamentos prescritos por la Junta de Gobierno del Centro de Recaudación, quien fijará un derecho razonable por suministrar dicha copia.
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