US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 4
           APPRAISAL, ASSESSMENT AND TAXATION OF OPERATING PROPERTY
    63-406.  ATTENDANCE AT ASSESSMENT HEARING. The state tax commission may,
for the purpose of securing evidence, facts or information to enable it to
properly assess any operating property, require the attendance of the person,
or any officer, manager or agent of such person, whose property is to be
assessed, and require him to answer, under oath, all questions propounded
which, in the judgment of the commission, would assist it in fixing the value
of such property, whether such person, officer, manager or agent resides
within or without this state.