The Comptroller has authority to require information on oath, to be administered by him or her, from any person, touching any claim or account he or she is required to audit.
Ala. Code § 41-4-61
Comptroller May Require Proof of Correctness of Claim.
(Code 1852, §366; Code 1867, §418; Code 1876, §93; Code 1886, §104; Code 1896, §2003; Code 1907, §607; Code 1923, §814; Acts 1939, No. 112, p. 144; Code 1940, T. 55, §88.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.