SEC. 29-1-131. Powers and duties of state tax commission.
The commission is hereby empowered and authorized to do and require to be done the following things:
(a) Prepare and furnish all necessary forms for use by persons making reports as required by sections 29-1-125 to 29-1-143; to adopt and issue rules and regulations for the purpose of carrying out the provisions of said sections and for the collection of all sums due the state under the provisions hereof; and to provide for orderly and reasonable procedure for details and for situations which arise from time to time.
(b) To require the state land commissioner to furnish all needed data available in his office.
(c) To require the state oil and gas board to furnish all needed data available in its office.
(d) To require any owner, producer, purchaser, or transporter of any oil, gas, or other minerals to furnish any needed and useful information pertinent to the administration of the cited sections, and in the possession of any such parties; and to require the said persons to furnish monthly reports with respect to current operations.
(e) To require any chancery clerk, or other officer in the state having public records, to furnish copies of any needed and useful information or record in his possession.
Any member of the commission or its authorized agents shall have the authority to examine any book, paper, record, or other data when considered necessary or useful in the administration of the aforesaid sections, and this shall include the right to examine the records of any bank, any common carrier, or any dealer in materials or merchandise commonly used in the severance of oil, gas, or other minerals from land; the commission shall have the right to summon any person as a witness to testify to any pertinent fact; and the commission, through the attorney general, may have proceedings instituted in the proper court to compel compliance with the foregoing provisions.
(f) Make use of any tax return in its possession, when such return contains information relative to matters connected with the administration of said sections.
SOURCES: Codes, 1942, Sec. 4078-04; Laws, 1950, ch. 560, Sec. 5.