Terms used in this chapter mean:
(1) "Auditor," any employee of the Department of Revenue authorized by the secretary to perform audits of the books and records of persons subject to any of the taxes or fees provided for in § 10-59-1;
(2) "Secretary," the secretary of revenue;
(3) "Taxpayer," any person subject to any of the taxes or fees provided for in § 10-59-1.