The comptroller of the treasury, in performing any of the duties of office, has the power to require any person to testify under oath as to any matter which is a proper subject of inquiry by the comptroller of the treasury. The comptroller of the treasury is authorized to administer all necessary oaths.Acts 1963, ch. 128, § 1; T.C.A. (orig. ed.), § 8-416; T.C.A., § 8-412.
Tennessee Legal Code