63-21-75 - Enforcement of chapter.
§ 63-21-75. Enforcement of chapter.
[Until July 1, 2010, this section will read:]
The State Tax Commission is charged with the enforcement of the provisions of this chapter and the commission is hereby authorized and empowered to call upon any and all law enforcement agencies and officers of this state for such assistance as it may deem necessary in order to assure such enforcement. It shall be the duty of such law enforcement agencies and officers to render such assistance to the State Tax Commission when called upon by the commission to so do.
[From and after July 1, 2010, this section will read:]
The Department of Revenue is charged with the enforcement of the provisions of this chapter and the department is hereby authorized and empowered to call upon any and all law enforcement agencies and officers of this state for such assistance as it may deem necessary in order to assure such enforcement. It shall be the duty of such law enforcement agencies and officers to render such assistance to the Department of Revenue when called upon by the department to so do.
Sources: Codes, 1942, § 8125-61; Laws, 1968, ch. 531, § 41; Laws, 2001, ch. 596, § 69; Laws, 2009, ch. 492, § 125, eff from and after July 1, 2010.