The director of revenue and the employees of the division of taxation and collection designated by him shall have the power to administer oaths or affirmations and to take testimony in the conduct of the division.
Mo. Rev. Stat. § 136.080
Power to administer oaths
Effective: 28 Aug 1945; (L. 1945 p. 1428 § 17)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.