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A. The Tax Commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter. B. For purposes of evaluating the fiscal, economic and policy impact of sales and use tax exemptions, the Tax Commissioner may require from any person information relating to the evaluation of exempt purchases or sales, information relating to the qualification for exempt purchases, and information relating to direct or indirect government financial assistance which the person receives. Such information shall be filed on forms prescribed by the Tax Commissioner. Code 1950, § 58-441.40; 1966, c. 151; 1984, c. 675; 1988, c. 457.
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