The comptroller of the treasury, in performing any of the duties of office, has the power to require any person to testify under oath as to any matter which is a proper subject of inquiry by the comptroller of the treasury. The comptroller of the treasury is authorized to administer all necessary oaths.
Power to require testimony and administer oaths
Tenn. Code Ann. § 8-4-201, under Hearings and Investigations.
Tenn. Code Ann. § 8-4-201