N.J.S.A. § 54:50-4.
Issuance of subpoenas; fees
The Director of the Division of Taxation or his deputies may by subpoena compel the attendance of witnesses and the production of any books, records, papers, vouchers, accounts or documents of any taxpayer or of any person who, the director has reason to believe, has information pertinent to any matter under investigation by the director or any such deputy at any hearing held pursuant to this subtitle, or any State tax law. The fees of witnesses required to attend any such hearing shall be the same as those allowed to witnesses appearing in the Superior Court. Such fees shall be paid in the manner provided for the payment of other expenses incident to the administration of this subtitle, or any State tax law.
Amended by L.1953, c. 51, p. 938, s. 167.
Source: view the official text
In this chapter (40 sections)
- 54:50-1. · General powers of commissioner
- 54:50-2. · Examination, investigation
- 54:50-2.1. · Agent of taxpayer; written authorization; display to…
- 54:50-2.2. · Taxpayer interview
- 54:50-3. · Hearings
- 54:50-4. · Issuance of subpoenas; fees
- 54:50-5. · Procedure to compel witnesses to attend and to testify
- 54:50-6. · Service of notice
- 54:50-6.1. · Notices of assessment, rights of taxpayers
- 54:50-7. · Commissioner's records; authentication; fee
- 54:50-8 · Confidentiality
- 54:50-9 · Certain officers entitled to examine records
- 54:50-9.1 · Report to aid study of past, present discrimination in…
- 54:50-10. · Reports preserved for two years
- 54:50-13. · Merger, consolidations; dissolutions; conditions
- 54:50-14. · Certificates, various; Secretary of State's duties
- 54:50-19. · Repeals
- 54:50-20. · Tax preparer to sign return, provide tax identification…
- 54:50-21. · Failure to follow provisions of State Tax Uniform Procedure…
- 54:50-22. · Reproduction admissible in evidence
- 54:50-23. · Write off of debts classified uncollectible
- 54:50-24 · Definitions relative to State agency information
- 54:50-25. · Information required by State agency
- 54:50-26 · Information furnished by State agency
- 54:50-26.1 · Preliminary notice to business entity
- 54:50-26.2 · Responsibility of State agency concerning identification…
- 54:50-26.3 · Review, verification of tax compliance status
- 54:50-27 · Information, report not government record, confidentiality
- 54:50-28 · Issuance of alcoholic beverage retail licensee clearance…
- 54:50-29 · Authority to sell, transfer, assign right, title, interest…
- 54:50-30 · Sale, transfer, assignment to highest bidder
- 54:50-31 · Entitlement to remedies
- 54:50-32 · Provision of taxpayer information, confidentiality
- 54:50-33 · Warrant of satisfaction
- 54:50-34 · Deposit of proceeds
- 54:50-35 · Authority of director
- 54:50-36 · Immunity from damages
- 54:50-37 · Definitions relative to reporting of certain account…
- 54:50-38 · Notification to director of proposed sale, transfer,…
- 54:50-39 · Tax clearance certificate required for certain awards;…