Nonresident dealers engaging in business. Actions which may be taken by secretary’s deputies, §48-8-65. Secretary of state. Sales and use taxes. Nonresident dealers engaging in business. Actions which may be taken by secretary’s deputies, §48-8-65. State revenue commissioner. Office of deputy, §48-2-5. Power of deputy commissioner to issue a fieri facias, §48-2-37. Tax executions. Deputies acting for commissioner, §48-3-18. Superior courts.