2013 New York Consolidated Laws
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 4 - (1131 - 1148) ADMINISTRATIVE PROVISIONS
1143 - Administration of oaths and compelling testimony.

 
    §  1143. Administration of oaths and compelling testimony. (a) The tax
  commission or its employees or agents duly designated and authorized  by
  it  shall have power to administer oaths and take affidavits in relation
  to any matter or proceeding in the exercise of their powers  and  duties
  under  this article. The tax commission shall have power to subpoena and
  require the attendance of witnesses and the production of books,  papers
  and  documents to secure information pertinent to the performance of its
  duties hereunder and of the enforcement of this article and  to  examine
  them  in  relation thereto, and to issue commissions for the examination
  of witnesses who are out of the state or unable to attend before  it  or
  excused from attendance.
    (b)  A  justice  of  the  supreme court either in court or at chambers
  shall  have  power  summarily  to  enforce  by  proper  proceedings  the
  attendance and testimony of witnesses and the production and examination
  of  books,  papers  and  documents called for by the subpoena of the tax
  commission under this article.
    (c) The officers  who  serve  the  summons  or  subpoena  of  the  tax
  commission and witnesses attending in response thereto shall be entitled
  to the same fees as are allowed to officers and witnesses in civil cases
  in  courts of record, except as herein otherwise provided. Such officers
  shall be the sheriff of any county and his duly  appointed  deputies  or
  any  officers  or  employees  of the department of taxation and finance,
  designated to serve such process.