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The notice of lien is effective as of eight a.m. next following the indexing of the notice. Any notice of lien filed by the commissioner may be indexed in the central indexing system without changing its original priority as to property in the county where the lien was filed. The commissioner shall index any notice of lien with no payment of fees or costs to the secretary of state. 57-38-50. Satisfaction of lien. Upon payment of the tax, together with any accrued penalties and interest, as to which the commissioner has filed a notice of lien, the commissioner shall index a satisfaction of the lien in the central indexing system without fees or costs. 57-38-51. Enforcement of lien. The attorney general, upon the request of the tax commissioner, shall bring suit without bond, to enforce payment of any taxes and penalties, and to foreclose any lien provided for in this chapter, and, in such action, the attorney general shall have the assistance of the state's attorney of the county in which the action is brought. The foregoing remedy of the state is cumulative and no action taken by the tax commissioner or attorney general may be construed to be an election on the part of the state or any of its officers to pursue any remedy to the exclusion of any other remedy provided by law for the enforcement or collection of an income tax or penalty or interest. 57-38-52. Field auditors. Repealed by S.L. 1983, ch. 630, § 2. 57-38-53. Oath and acknowledgment. The tax commissioner, and such other officers as the tax commissioner may designate, has the power to administer an oath to any person, or to take the acknowledgment of any person, in respect to any return or report required by this chapter, or by the rules and regulations of the tax commissioner. 57-38-54. Publication of statistics. The tax commissioner shall prepare and publish biennially statistics reasonably available with respect to the operation of this chapter, including amounts collected, classification of taxpayers, and such other facts as are deemed pertinent and valuable. The commissioner shall publish the tax rate imposed under section 57-38-30.3 as a percentage of adjusted federal tax liability and as the corresponding range of marginal tax rates as if the tax were imposed on taxable income. 57-38-55. Disposition of revenues. As soon as practicable, after receipt thereof, the tax commissioner shall turn over to the state treasurer all income taxes collected by the tax commissioner. The state treasurer shall issue a receipt for such collections, which must be made a permanent record in the office of the tax commissioner. Such moneys must be deposited by the state treasurer to the credit of the general fund for the purpose of defraying the general expenses of the state government. 57-38-56. Powers of tax commissioner. The tax commissioner is charged with the administration of this chapter and shall enforce the assessment, levy, and collection of taxes imposed under this chapter. The tax commissioner has power to examine, or cause to be examined by any agent or representative designated by the tax commissioner for that purpose, any books, papers, records, or memoranda bearing upon the matters required to be included in any return or report under this chapter, and may require the attendance of the taxpayer or of any other person having knowledge in the premises, and may take testimony and require proof material for the tax commissioner's information. The tax commissioner may prescribe all rules, not inconsistent with the provisions of this chapter, necessary and advisable for its detailed and efficient administration, and may enter into Page No. 57