Section 28-3-46
Powers as to administration and enforcement of taxes imposed by chapter generally.
The board shall administer and enforce the taxes imposed by this chapter. It shall have the power to enter upon the premises of any taxpayer to examine, or cause to be examined by any agent or representative designated by it for that purpose, any books, papers, records or memoranda, bearing upon the amount of taxes payable, and to secure other information directly or indirectly relating to the enforcement of this chapter.
(Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §65.)