42-3003. Powers of administration and regulation
A. This chapter shall be administered by the department of revenue according to chapter 1, articles 1 and 3 of this title and this chapter.
B. In the administration of this chapter the department, its agents and representatives shall possess:
1. The powers, duties and authority of police officers within this state.
2. The powers and authority of appraisement, valuation, assessment, correction, computation, estimation, supervision, direction, investigation, inspection, collection and enforcement that are vested in the department by any law of this state relating to public revenue and taxation and applicable to the administration of this chapter.
Section: Previous 42-2254 42-2301 42-2302 42-2303 42-2304 42-3001 42-3002 42-3003 42-3004 42-3005 42-3006 42-3008 42-3009 42-3010 42-3051 NextLast modified: October 13, 2016