The Department of Revenue:
- (1) Shall see that complaints concerning the law may be heard, information as to its effects may be collected and all proper suggestions as to amendments may be made.
- (2) May investigate the tax laws of this and other states and the possible taxable resources of this state for the purpose of recommending to the legislature methods by which a more just and equitable system of taxation may be developed.
[Formerly 306.170; 1975 c.605 §16; 2011 c.545 §40; 2025 c.321 §9]