N.J.S.A. § 54:50-5.
Procedure to compel witnesses to attend and to testify
If a person subpoenaed to attend any hearing under this subtitle fails to appear, be examined or answer any question, or produce any books, records, papers, vouchers, accounts or documents when subpoenaed so to do by the director or any deputy, the director or such deputy may apply to the Superior Court for an order to compel him to do so.
Amended by L.1953, c. 51, p. 938, s. 168.
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;…