Section 40-17-106

Powers of Commissioner of Revenue.

For the purpose of ascertaining the correctness of any claim made under the provisions of this division, the Commissioner of Revenue, or his especially authorized representative, shall have the power to administer oaths, take depositions and issue subpoenas to compel the attendance of witnesses and the production of books, papers, or documents necessary as evidence in connection with the enforcement of this division. In case a person refuses to obey such subpoena, the commissioner, or his representative, may invoke the aid of any circuit court in order that the testimony or evidence be produced. Upon proper showing, such court shall issue a subpoena or order requiring such person to appear before the commissioner or his representative and produce all evidence and give testimony relating to the matter at issue.

(Acts 1957, No. 743, p. 1173, §7.)