10-1-26. Summons of witnesses and evidence in departmental investigations.
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/sd/title-10/chapter-10-1/10-1-26A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary of revenue may summon witnesses to appear and give testimony and to produce records, books, papers, and documents relating to any matter on which the secretary has authority to investigate or determine.