Article 1. General Provisions.

§ 40-2-1. Creation.

§ 40-2-2. Employment of secretary and other employees; payment of expenses generally.

§ 40-2-3. Duties of secretary.

§ 40-2-4. Bonds of employees.

§ 40-2-6. Oaths of witnesses.

§ 40-2-7. Offices and equipment; how expenses paid.

§ 40-2-8. Travelling expenses - Generally.

§ 40-2-9. Traveling expenses - Prepayment for employees traveling outside state.

§ 40-2-10. Appointment of law enforcement officers; powers and duties.

§ 40-2-11. Powers and duties generally.

§ 40-2-12. Photographic or electronic reproductions of documents - Authority to make; disposition of original documents.

§ 40-2-13. Photographic or electronic reproductions of documents - To have force and effect of originals.

§ 40-2-14. Photographic or electronic reproductions of documents - Legislative intent.

§ 40-2-15. Notice of setting assessment aside; revaluation and notice thereof.

§ 40-2-16. Equalization of valuation generally.

§ 40-2-17. Revaluation by board of equalization to affect equalization.

§ 40-2-18. Procedure after revaluation and equalization.

§ 40-2-20. Witnesses - Incriminating testimony; perjury.

§ 40-2-21. Witnesses - Fees.

§ 40-2-25. Audits and examinations.

Article 2. Commissioner of Revenue.

§ 40-2-40. Chief executive officer; powers, authority, and duties generally.

§ 40-2-41. Appointment; term of office; qualifications.

§ 40-2-42. Oath of office.

§ 40-2-43. Bond.

§ 40-2-44. Assistant Commissioner of Revenue.

Article 3. Legal Counsel.

§ 40-2-60. Office created.

§ 40-2-61. Appointment; term of office; qualifications; powers and duties of Assistant Attorney General; oath.

§ 40-2-62. Bond.

§ 40-2-63. Office, clerical help, etc.; traveling expenses.

§ 40-2-64. Assistant counsel.

§ 40-2-65. To devote entire time to department; duties generally.

§ 40-2-66. Employment of special counsel.