Section 40-25-26
Administration and enforcement of article; examination of books, records, etc.
The Department of Revenue shall administer and enforce the taxes imposed by this article. It shall have the power to enter upon the premises of any taxpayer and to examine, or cause to be examined, by any agent or representative designated by it for that purpose, any books, papers, records, or memoranda, etc., bearing upon the amount of taxes payable, and to secure other information directly or indirectly concerned in the enforcement of this article.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §735.)