2014 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1408 - Power to administer oaths and issue subpoenas

§1408. Power to administer oaths and issue subpoenas

A. For purposes of enforcing or administering this Chapter, any member of the board and the secretary-clerk for the board shall have the following powers:

(1) Any board member and the secretary-clerk may administer oaths and take affidavits.

(2) Any board member may compel discovery, issue subpoenas, and require the attendance of witnesses and the production of books, papers, and documents pertaining to the matter under inquiry, at any designated place of hearing.

(3) Any board member may examine witnesses, and may require the taking of depositions before any person competent to administer oaths, either within or without the state, in like manner that depositions of witnesses are taken or discovery is compelled in civil actions in the district courts of the state.

B. Any party to a matter pending before the board may summon witnesses or require the production of papers, other documents, answers to requests for admissions, or answers to interrogatories in the same manner as witnesses are summoned, discovery completed, or papers required to be produced in civil actions in the district courts of the state.

C. If any person fails to comply with any order or subpoena issued under authority of this Chapter, or refuses to testify to any matter regarding which he may be lawfully interrogated, a judge of the district court of the parish in which such person either resides or may be personally served, or any other judge with personal jurisdiction over such person, on application of the board or any member thereof, shall immediately compel obedience by ordering the issuance of an instanter subpoena, or other appropriate process for contempt, or a rule as in the case of disobedience of the requirements of a subpoena issued from such court or a refusal to testify therein.

Acts 2014, No. 198, §1, eff. July 1, 2014.