Section 40-17-306 Powers of Commissioner of Revenue. - Alabama Statutes

Section 40-17-306

Powers of Commissioner of Revenue.

For the purpose of ascertaining the correctness of any claim made under the provisions of this article, the Commissioner of Revenue, or his or her 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 article. In case a person refuses to obey the subpoena, the commissioner, or his or her representative, may invoke the aid of any circuit court in order that the testimony or evidence be produced. Upon proper showing, the court shall issue a subpoena or order requiring the person to appear before the commissioner or his or her representative and produce all evidence and give testimony relating to the matter at issue.

(Acts 1957, No. 743, p. 1173, §7; §40-17-106; amended and renumbered by Act 2008-275, p. 402, §6.)