Title 48, Chapter 2, Section 9
( 48-2-9)
The commissioner is authorized and empowered, subject to the law
provided in such cases, to act in the name and in behalf of this
state to institute any action or judicial proceeding to collect
delinquent state taxes, to cause property not listed to be assessed,
to cause by mandamus the performance of any act required by law
pursuant to the administration of any state revenue, or to collect
any claim or obligation of any person including any public official
which may be due the state. The commissioner is authorized to act as
relator in any and all such actions or judicial proceedings. The
Attorney General shall provide legal advice and assistance as may be
necessary to enable the commissioner to perform the duties required
by this Code section. |