Part II - INVESTIGATIONS AND HEARINGS
- Section 47:1541 - Secretary's duty to determine correct tax
- Section 47:1542 - Power to examine records and premises of taxpayer
- Section 47:1542.1 - Retention of records by taxpayers
- Section 47:1542.2 - Power to request records in machine-sensible format
- Section 47:1543 - Power to examine the records of third parties
- Section 47:1544 - Power to conduct hearings
- Section 47:1545 - Power to subpoena witnesses; fees
- Section 47:1546 - Notice to attend hearings, how given
- Section 47:1547 - Procedure to compel witnesses to attend and to testify at hearing
- Section 47:1548 - Rule to show cause and examination of judgment debtor