§ 67-1-1301 Power of commissioner and comptroller of the treasury to determine correctness of taxes and fees
§ 67-1-1302 Persons subject to subpoena power
§ 67-1-1303 Failure to appear when subpoenaed – Penalty
§ 67-1-1304 Failure to testify when subpoenaed – Penalty
§ 67-1-1305 Compensation of witness