48-246. Powers of department of revenue and director

In the performance of all duties and functions under this article the department of revenue and its director shall have all the powers granted under title 42, chapter 1, article 1.

48-246. Powers of department of revenue and director

In the performance of all duties and functions under this article the department of revenue and its director shall have all the powers granted under title 42, chapter 1, article 1.