The Department of Revenue is empowered to employ such agents or employees as are necessary for the collection of said mileage tax. (Acts 1939, No. 664, p. 1050, §17; Code 1940, T. 48, §301(49).)
Employment of Personnel for Collection of Tax
Ala. Code § 40-19-15, under Motor Carrier Mileage Tax.
Ala. Code § 40-19-15