10-50-43. Subpoena of witnesses and evidence in department hearings.
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/sd/title-10/chapter-10-50/10-50-43A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
At any hearing ordered by the secretary of revenue, the secretary or his agent is authorized to conduct such hearing and having authority by law to issue such process, may subpoena witnesses and require the production of books, papers, and documents pertinent to such inquiry.