(a) The commissioner of revenue shall administer and enforce the assessment and collection of the taxes levied by this part.
(b)
(1) The commissioner is authorized to prescribe all rules and regulations necessary for the administration of this part, and for the collection of the taxes imposed by this part.
(2) Rules and regulations not inconsistent with this part when promulgated by the commissioner, and approved by the attorney general and reporter, shall have the force and effect of law.
(c) The commissioner is empowered to examine the books and records of any person subject to this part.
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