2013 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

For purposes of enforcing or administering this Chapter, any member of the board, or the secretary-clerk, shall have the power to administer oaths and take affidavits, and any member of the board shall have the power to subpoena 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, and to examine such witnesses, and may require the taking of deposition before any person competent to administer oaths, either within or without the state, upon notice to the interested party in like manner that depositions of witnesses are taken in civil actions in the district courts of the state. Any party to a matter pending before the board may summon witnesses or require the production of papers in the same manner as witnesses are summoned, or papers required to be produced in civil actions in the district courts of the state.

In case of failure of any person to comply with any subpoena issued under authority of this Chapter, or the refusal of a witness to testify to any matter regarding which he may be lawfully interrogated, the judge of the district court of the parish in which such person resides, or the parish in which such person may be personally served, on application of the board or any member thereof, shall 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.