§ 26-17-304 - Suits and other proceedings.
26-17-304. Suits and other proceedings.
(a) (1) (A) The Director of the Department of Finance and Administration may:
(i) Institute and prosecute in his or her name as such all suits and other proceedings necessary for the collection of any taxes or fees collectible by him or her and which have become delinquent; and
(ii) Defend all suits and other proceedings concerning taxes, fees, or licenses administered by the director.
(B) All suits and proceedings instituted by the director or defended by the director that concern taxes, fees, or licenses administered by the Revenue Division of the Department of Finance and Administration may be maintained or defended by an attorney authorized to represent the interests of the division pursuant to 26-17-202.
(2) No deposits of advance cost shall be required of the director in any suit or proceedings, nor shall he or she be required to give bond for cost, indemnity, or stay as a condition to the institution of any suit or proceedings or to the issuance, service, or execution of any process in any suit or proceedings or ancillary to any suit or proceedings or to the appeal from any adverse action.
(b) (1) The director shall not be required to advance or pay any court costs to any court clerk for the institution or prosecution of any suit filed in his or her official capacity.
(2) No bond shall be required of the director in obtaining restraining orders, injunctions, or any other cases in which a bond is required to be made by a litigant, including supersedeas bond upon appeal.