32 V.S.A. § 8142 — Examination of officers, agents, and stockholders

On application of the Commissioner, a Justice of the Supreme Court or a Superior judge
shall designate a master who may cite any officer, stockholder, agent, or clerk of
a corporation or person required by this chapter to make returns or pay a tax to appear
before him or her for examination upon oath by the Commissioner or to produce any
book, record, or paper for inspection by the Commissioner concerning any matter as
to which information is required to carry out the provisions of this chapter. By
order of such Justice or judge, such testimony may be taken stenographically and transcribed
in whole or in part for the use of the Commissioner, at the expense of the State.
The fees and necessary expenses of a master so designated shall be fixed by the Justice
or judge making the designation and paid by the State.