Section 57-39.2-21 - General powers1. The commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income and receipts of any taxpayer, has power to examine or cause to be examined by any agent or representative designated by the commissioner books, papers, records, or memoranda; to require by subpoena the attendance and testimony of witnesses; to issue and sign subpoenas; to administer oaths; to examine witnesses and receive evidence; and to compel witnesses to produce for examination books, papers, records, and documents relating to any matter which the commissioner has the authority to investigate or determine.2. If the commissioner finds the taxpayer has made a fraudulent return, the costs of said hearing must be taxed to the taxpayer. In all other cases the cost must be paid by the state.3. The fees and mileage to be paid witnesses and taxed as costs must be the same as prescribed by law in proceedings in the district court of this state in civil cases. All costs must be taxed in the manner provided by law in proceedings in civil cases. When the costs are taxed to the taxpayer, they must be added to the taxes assessed against said taxpayer and must be collected in the same manner. Costs taxed to the state must be certified by the commissioner to the state treasurer, who shall issue warrants for the amount of said costs.4. In cases of disobedience to a subpoena, the commissioner may invoke the aid of any court of competent jurisdiction in requiring the attendance and testimony of witnesses and production of records, books, papers, and documents, and such court may issue an order requiring the person to appear before the commissioner and give evidence or produce records, books, papers, and documents, as the case may be, and any failure to obey such order of court may be punished by the court as contempt thereof.5. Testimony on hearings before the commissioner may be taken by a deposition as in civil cases, and any person may be compelled to appear and depose in the same manner as witnesses may be compelled to appear and testify as hereinbefore provided.