§ 16-35. Powers of commissioner of revenue.

Latest version.

(a)

In addition to the powers otherwise granted to the commissioner of revenue in this article, he is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations pertaining to the administration and enforcement of this article.

(b)

The commissioner shall have the power to administer oaths, take affidavits, subpoena witnesses and require attendance of witnesses and the production of books, papers and documents to secure information pertinent to the performance of his duties in the enforcement of this article, and to examine them in relation thereto.

(Code of Gen. Ords. 1967, § 7.29)

                    
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