(a) It is declared to be the legislative intent that this title be liberally construed in favor of the jurisdiction and powers conferred upon the commissioner of revenue.(b) The commissioner shall have and exercise all such incidental powers as may be necessary to carry out and effectuate the objects and purposes of this title.(c) As used in this chapter, unless the context otherwise requires:
(1) “Commissioner” means the commissioner of revenue; and(2) “Department” means the department of revenue.
