N.J.S.A. § 54:29A-65.
Subpoenas
The commissioner may issue subpoenas to compel the attendance of witnesses and the production of books and papers. He shall have power to administer oaths to ascertain facts to enable him properly to perform his duties, and may reduce the statements of the person sworn to writing and require him to swear and subscribe thereto. The commissioner may, ex parte, apply for and obtain from the Superior Court an order to compel a person to submit to examination in reference to such matters.
L.1941, c. 291, p. 794, s. 65. Amended by L.1953, c. 51, p. 923, s. 137.
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In this chapter (40 sections)
- 54:29A-34. · Conclusion of hearings
- 54:29A-35. · Certifications
- 54:29A-43.1. · Dual assessment; appeal to tax court
- 54:29A-43.6. · Repeals
- 54:29A-44. · Returns of information
- 54:29A-45. · Returns; form and content
- 54:29A-46. · Payments; due dates
- 54:29A-46.1. · Payment of franchise tax assessed for 1941
- 54:29A-48. · Payment by person interested
- 54:29A-49. · Payment pending litigation; credits
- 54:29A-50. · Payments pending litigation; distribution
- 54:29A-51. · Extension of time
- 54:29A-52. · Penalties
- 54:29A-53. · Interest
- 54:29A-54. · Lien of taxes
- 54:29A-55. · Tax a debt; preference
- 54:29A-56. · Collection not to be stayed
- 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
- 54:29A-58. · Action to enforce lien
- 54:29A-59. · Parties to proceedings
- 54:29A-60. · Determination of rights; direction of sale
- 54:29A-61. · Receivership
- 54:29A-62. · Rules and regulations
- 54:29A-63. · Audits and investigations
- 54:29A-64. · Hearings; oaths
- 54:29A-65. · Subpoenas
- 54:29A-66. · Employment of technical assistants
- 54:29A-67. · Personal knowledge of commissioner
- 54:29A-68. · Attendance of Attorney-General
- 54:29A-69. · Employment of assistant counsel
- 54:29A-70. · Criminal penalties
- 54:29A-71. · False swearing
- 54:29A-72. · Offenses committed at Trenton
- 54:29A-73. · Payment and returns for 1941
- 54:29A-74. · Construction; other taxes
- 54:29A-74.1. · Construction; in lieu of all other taxes
- 54:29A-74.2. · Repeal
- 54:29A-75. · Repealers
- 54:29A-76. · Warrants for distribution of railroad franchise tax
- 54:29A-77. · Release of property from lien