42-3003. Powers of administration and
regulation


A. This chapter shall be administered by the department of revenue according to
chapter 1, articles 1 and 3 of this title and this chapter.


B. In the administration of this chapter the department, its agents and
representatives shall possess:


1. The powers, duties and authority of police officers within this state.


2. The powers and authority of appraisement, valuation, assessment, correction,
computation, estimation, supervision, direction, investigation, inspection, collection
and enforcement that are vested in the department by any law of this state relating to
public revenue and taxation and applicable to the administration of this chapter.